특수관계자인 원고에게 부당행위계산부인 규정을 적용하여 종합소득세를 과세할 수 있음[국승]
Seoul Administrative Court-2014-Gu Partnership-51319 ( August 14, 2014)
Seocho 2013west 3413
The Plaintiff, who is a person with a special interest, can be imposed the comprehensive income tax by applying the wrongful calculation denial rule.
Where it is deemed that the tax burden of a domestic corporation has been unjustly reduced due to transactions with a specially related person with respect to the income of the domestic corporation, the calculation of the income amount of the corporation for each business year may be allowed regardless of the activities or calculation of the income amount of the corporation.
Article 52 of the Corporate Tax Act
Seoul High Court 2014Nu62892
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○ Head of tax office
Seoul Administrative Court Decision 2014Guhap51319 decided August 14, 2014
July 3, 2015
July 17, 2015
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. On May 1, 2013, the imposition imposed by the Defendant against the Plaintiff of the global income tax of KRW 00,000,000 for the year 208 shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
This judgment is based on the reasoning of the judgment of the court of first instance, except for adding the following matters to the reasoning of the judgment of the court of first instance, and thus, it is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the
○ On the 12th page, the following shall be added:
[The plaintiff asserts that the disposition of this case, which assessed the shares of this case based on the book value of △△△ Group, a company prior to the division of △△△, is unlawful, since there was no "book value" under Article 55 (1) of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act, since the date of the transfer of the shares at the time of the transfer of △△△. However, ① The newly incorporated company due to the division of the company succeeds to the rights and obligations of the divided company (Article 530-10 of the Commercial Act) as prescribed by the division plan, and Article 530-7 of the Commercial Act provides that the director of the divided company shall disclose the "net sheet of the divided portion" 6 months prior to the date of the registration of the division at the time of the general meeting of shareholders, and ② under the circumstances where △△△△ was not preparing the balance sheet, the book value of △△△△△△△△△△△ building's formal building as of June 30, 2008, based on the book value value of the shares of this case.
2. Conclusion
Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.