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(영문) 서울중앙지방법원 2015.01.21 2013가합536996

부당이득금

Text

1. The Plaintiff:

A. Defendant Korea’s respective money and each of them indicated in the “income tax” column of the quoted amount sheet in attached Form 1-1.

Reasons

1. Basic facts

A. The status of the parties is that the plaintiff is the main business of the consumer financial business, and C, the plaintiff's shareholder and the representative director, the B's spouse, are registered as a director on the plaintiff's registry.

C is a Japanese resident under the Convention between the Republic of Korea and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter “Korea-Japan Tax Treaty”).

B. From January 2004 to December 2008, the Plaintiff paid C totaling KRW 818,060,912 as remuneration and bonus.

(hereinafter referred to as the above, remuneration and bonus paid as above are subject to taxation of this case) C.

(1) The Plaintiff paid the income tax and each local income tax of this case as income tax on the instant taxable income from February 5, 2004 to January 9, 2009, the Plaintiff paid the respective amount indicated in the “income tax” column in attached Table 3-1 to the Defendant Republic of Korea (the head of the competent regional tax office) on the pertinent day indicated in the “day for payment of income tax” column in the “day for payment of income tax” table of income tax and payment date, respectively, as income tax, and paid the total amount of KRW 134,761,865 as income tax (hereinafter “each income tax of this case”).

(2) In addition, the Plaintiff paid KRW 13,476,010 as local income tax on each of the instant income tax to the head of Gangnam-gu Seoul Special Metropolitan City (the head of the competent office of Gangnam-gu) from February 5, 2004 to January 9, 2009 as local income tax (resident tax) and paid KRW 13,476,010 in total by paying each corresponding amount indicated in the “income tax” column in the “date of Payment of Local Income Tax and Date of Payment” column of attached Table 3-2 of the same day by withholding method

(hereinafter above, local income tax paid as above is “each of the instant local income tax”). D.

Of the instant tax assessment income of September 1, 2010, KRW 818,060,912, the Plaintiff paid to C from January 2005 to December 2008, relating to KRW 774,973,994.