종합소득세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The reasons why the court accepted the judgment of the court of first instance are the same as the reasons stated in the judgment of the court of first instance. Thus, the reasons are cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
[The first instance court, taking into account the circumstances in its reasoning, shows that the person who actually operated the instant corporation at the time of the business year 201 appears to be F, and the Plaintiff was registered only in the form of representative director or director in the name of the instant corporation, and cannot be deemed to have actually operated the instant company.
The plaintiff's claim was accepted based on the judgment of the court of first instance. The defendant basically repeats the same argument in the court of first instance. Thus, even if the defendant considered some complementary arguments and the evidence submitted by the defendant and examined them closely by comparing them with the records, the judgment of the court of first instance is still justified.)
2. In conclusion, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just in conclusion, and the defendant's appeal is dismissed.