2. The costs of the lawsuit are assessed against the defendant.

A. From July 25, 2007 to October 30, 2008, the Plaintiff is alcoholic beverages at the OOdong O-3 of Seoul OOdong from July 25, 2007

Until the change of trade name on August 22, 2007, a limited company which engages in wholesale business: V alcoholic beverages of a limited company;

It was registered as representative director on the corporate register of 'O alcoholic beverages' (hereinafter referred to as 'O alcoholic beverages').

(b) The director of the regional tax office of OO shall have the head of the regional tax office of June 2009 from the second half of 2007 to the second half of 2008.

O-value added tax for the second year of 2007 on the ground that it sells non-data, and then appropriates the purchase amount of O-O won in excess of the purchase amount on the list of purchase tax invoices.”

Value-Added Tax (including penalty tax) in 2008, OO (including penalty tax) in 2008, 208

Value AOO (including additional taxes) and OO (Additional Tax) for the business year 2008

208, O208, 2000,000,0000,0000,000,000

The plaintiff who holds the office of representative director in proportion to the total amount of OO

(Repaid Period: from January 1, 2008 to October 29, 2008) O and KimA (re-paid period:

After each disposal of O members from October 30, 2008 to December 31, 2008, the defendant has disposed of the O members as bonus.

In addition, the taxation data was notified.

C. Accordingly, on March 5, 2013, the Defendant: (a) global income tax in 2008, based on bonus disposition, on the Plaintiff.

The "OO(including additional duties) was corrected and notified (hereinafter referred to as the "disposition in this case")," (based on recognition), and there was no dispute, Gap No. 1, and Eul Nos. 1 through 7, and 10 (including additional numbers).

Statement, the purport of the whole pleading

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

OO alcoholic beverage operators are KimA, and KimA is an O alcoholic beverage to KimB on July 19, 2007.

The Plaintiff was transferred at this time. Since July 19, 2007, the actual manager of OO alcoholic beverages was KimB, and the Plaintiff was the representative director on the corporate register and did not perform the duties of O alcoholic beverages. The Plaintiff demanded to delete the registration as the representative director on the corporate register several occasions, and the instant disposition was related to the income accrued before the registration of the representative director on the corporate register was deleted. The Plaintiff was not paid from OO alcoholic beverages, and was falsely appropriated as receiving the benefits on the corporate register for security management. Accordingly, the instant disposition taken on the premise that the Plaintiff was the actual manager of OO alcoholic beverages was unlawful against the principle of substantial taxation.

(b) Related statutes;

It is as shown in the attached Table related statutes.

(c) Fact of recognition;

(1) According to the corporate register of OO alcoholic beverages, ① The plaintiff was appointed as a director on July 25, 2006.

November 3, 2008 was dismissed, and July 25, 2007 was appointed as representative director, and later resigned on October 30, 2008. < Amended by Presidential Decree No. 20307, Jul. 25, 2007; Presidential Decree No. 20357, Oct. 30, 2008; Presidential Decree No. 20357, Oct. 30, 2008; Presidential Decree No. 20357, Oct. 2

(2) According to the current status of shares in the integrated national tax computer network, the Plaintiff’s share shares in the OB (share ratio).

45%) The shares have been transferred in 2008 while holding them since 2005.

(3) According to the report on the termination of the main distribution tracking investigation, KimB, who is in charge of the president’s position,O

KimAA’s representative director and senior AA’s director are also confirmed to have been made by the corporation’s business instructions.

The general manager and the receipt of money, but the final direction shall be KimB.

(1) the sales of O alcoholic beverages have been entered in the AA comprehensive account book, and is exempted from O alcoholic beverages.

Over the suspension period (from August 10, 2008 to November 9, 2008) AAA comprehensive alcoholic beverage sales corporation during the suspension period (from November 10, 2008)

."(D)" includes the contents of the report.

(4) According to the confirmation of the eligibility for health insurance, the Plaintiff shallO on October 1, 2006 under the National Health Insurance Act.

After acquiring the eligibility as an employment provided policyholder of alcoholic beverages, the status of the employee insured was lost on March 1, 2008.

On the other hand, "O alcoholic beverages paid 19,00,000 won to the plaintiff from January 1, 2008 to October 31, 2008", which was reported and paid the wage tax for the plaintiff in 2008.

(5) According to 1. Each letter (Evidence 7-1 of A), the following: “The GimB and the GangnamA shall require the KimA to transfer the shares to the transferor KimA without any condition, if it is not in the present state because it was not prepared to operate the OO alcoholic beverage as the transferee of the OM within three months.”

According to the letter of agreement(A)(Evidence 7-2), KimB shall provide for the KimCC with the “CCC 70,000,000 won or more of its equity interest.”

In principle, KimB shall accept the case and pay it free of charge to KimCC."

○○ was not an investment in OB but an investment by the director of the Gangwon AA, and it was agreed that 3 million won will be paid as a salary.

○ was the Chairperson, and around July 2007, he received limited liability company BB alcoholic beverages and changed the name of O alcoholic beverages to O.

○ 90% of the total shares, and 45% of the shares representing the Plaintiff’s representative shall be transferred on the face of the week.

In addition, it may be accurate amount for the AA, but it purchased shares under the condition that the OO's liabilities will be accepted by the AA. As a cycle to the Plaintiff, the OO is verified more liabilities of the company, and some O0,000 won are paid, and the remaining OO is paid to the BO as a bill issued by the company.

The fact that a director of ○○ KimA was appointed as a representative director on October 30, 2008 is that the Plaintiff, the representative director of ○ KimA, received the KRW O in cash, and the OA was unpaid by the bills of corporate bonds, and the shares in the status that they were not unpaid by the bills of corporate bonds exceeds that of KimA director. The fact that the Plaintiff’s shares transferred to KimA is not a transaction between two persons, but a

○○ KimA director managed the overall sales business, and the strong AA director executed the operation fund. KimD director operated the sales business.

○ The Plaintiff was dead on July 19, 2007 and did not have been involved in OB. The actual manager of OB is KimB and JA, and the registration of change was delayed due to the failure of the representative director to be inappropriate as the representative director. Although the Plaintiff was the representative director, only lent his name to KimB and Kang.

○ ○ served as the head of the operating division from the beginning of 2007 in O alcoholic beverages. KimB and Kang have 1/2 shares.

○ The Plaintiff did not have served as an OO alcoholic beverage. The Plaintiff did not work at all except for one face because of the problem of the representative director’s document.

The content is written.

(2) On the other hand, KimA on February 7, 2014, "the plaintiff was unable to correct corporate registration adjustment," and forms.

On July 19, 2007, from October 29, 2008, to October 29, 2008, the company has not worked for the company after the date of resignation. In addition, ParkA, NewA, ParkB, Park XX.

From October 2013 to April 2009, “The substantial representative from July 2007 to April 2009” was KimB, while the Plaintiff was on July 2007.

7. Since the retirement of 19. 19., the O alcoholic beverages were not involved at all in the O alcoholic beverages" submitted each written confirmation.

(6) ① On April 10, 2009, KimB stated at the OB regional tax office as follows.

② On the other hand, on August 27, 2014, KimA stated in this Court as follows.

[Reasons for Recognition] Facts without dispute, Gap evidence 2 through 7 (including paper numbers), Eul evidence 3, 4, 8, 9, and 11 (including paper numbers), the testimony of the witness Kim A and the purport of the whole pleadings

D. Determination

(1) Even if a person is registered as a representative director on the corporate register of the company, the company

Unless otherwise operated, income of the company whose ownership is unknown shall be reverted to it and shall revert to it as global income.

No tax may be levied. On the other hand, a person registered as a representative director on the corporate register substantially shall be the company.

As it can be presumed that the representative director on the corporate register has been operating, in substance, the representative director on the corporate register.

The fact that the company did not operate the company must be proved by the party asserting such fact (Supreme Court).

Supreme Court Decision 2010Du18116 Decided December 23, 2010

(2) The health unit of this case, while the plaintiff is the representative director in the corporate register until October 30, 2008.

The circumstances that were registered and that the labor income tax was reported and paid by October 31, 2008 are recognized, however, the circumstances that the labor income tax was reported and paid.

In light of the following circumstances, the Plaintiff was de facto discharged from OO alcoholic beverages on July 19, 2007, and the Company

Inasmuch as it may be recognized that the Plaintiff is a real manager of OB, the Plaintiff is a de facto manager of OB.

The instant disposition based on the premise is unlawful.

(1) According to the report on the completion of investigation of tracking the distribution process of alcoholic beverages, KimB shall issue an order of work of OB to O alcoholic beverages.

described in this section as such.

2. The KimB and Kang A has prepared a letter "to acquire O alcoholic beverages", and KimB.

Around July 2007, around July 2007, a regional tax office stated that it accepted and changed its name.

C. In addition, KimA in this Court, the actual operator of OO alcoholic beverages was KimB and Kang, who was the Plaintiff.

On July 19, 2007, he stated that he was not involved in O alcoholic beverages after the retirement.

3. The KimB shall have a person who was involved in the work of OO alcoholic beverages in a regional tax office;

The plaintiff made a concrete statement as XX Kim, but did not make any reference to the plaintiff.

C. (4) The KimB shall receive cash OO on October 30, 2008 from the OB regional tax office.

c) under the agreement of the GangnamA, in the event that the corporation has not been paid by the corporation of the corporation to the KimA

On October 30, 2008, the resignation of the representative director and the appointment of the representative director of KimA on October 30, 208

The statement was made that the registration of the plaintiff as representative director was related to the payment of the transfer price of O alcoholic beverages (which was registered as representative director on July 25, 2007), and that the transfer price unpaid on October 30, 2008 seems to have been equivalent to the OO won. Meanwhile, the Gangwon taken office on July 25, 2007 as director on the integrated national tax computer network, according to the current status of shares in the integrated national tax computer network, there was no strong ownership in 2007, and OA, the former shareholder, the plaintiff, and EA owned 100% shares as it is.

Accordingly, taking into account the statements of such KimB or the appointment of directors of the GangwonA, KimB;

GangnamA accepted O alcoholic beverages on July 19, 2007, but it was not paid by the representative due to the failure to pay the acquisition price.

It conforms to the rule of experience to consider that the state of failure to transfer the name of the company or shareholder is in accord with the rule of experience.

The trade name of alcoholic beverages was changed on August 22, 2007, but there is no reason to change the trade name in addition to the change of the actual manager.

⑤ Meanwhile, the Plaintiff was reported and paid wage and salary income tax by October 31, 2008.

B. The Board shall have paid the benefits not later than that registered as the representative director on the corporate register

In light of the fact that it is necessary to adjust the number of shares in the National Health Insurance Act as of March 1, 2008, the Plaintiff is disqualified as an employee insured under the National Health Insurance Act. Accordingly, according to the head of the Tong submitted by the Plaintiff, there is no payment details for the Plaintiff of OB, KimB referred to the Plaintiff and OB on the receipt of shares in the Plaintiff, but according to the letter of agreement (Evidence 7-1) and letter of agreement submitted by the Plaintiff, KimB, the consignee of OB, and Gangnam stated that the Plaintiff would re-transfer shares to the KimCC who was not a shareholder in the current status of shares in the integrated national tax information network, or pay subscription shares free of charge. Accordingly, the Plaintiff’s actual possession and operation of OB shares are not consistent with the representative director’s title, KimB, and the actual operator is KimBA, and thus, KimB stated that it is highly probable that the Plaintiff’s comprehensive report on the receipt of shares in the register of 100 OB was made during the period of sale of alcoholic beverages from 200O to 30.

3. Conclusion

Therefore, the claim of this case is justified, and it is decided as per Disposition by the assent of all Justices.

section 3.