종합소득세경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff, from August 2004 to August 2012, 2012, was holding as the representative director of B (hereinafter “B”) and held 51.5% of the shares issued, and transferred the management right of B to C (hereinafter “C”) with the shares held above around August 2012.
B. On August 13, 2014, the Plaintiff, while holding office as the representative director B, was sentenced to a suspended sentence of three years on the grounds that he embezzled total amount of KRW 1,321,106,640 (hereinafter “the instant embezzlement”) as follows, and was sentenced to a suspended sentence of three years on August 13, 2014 ( Daejeon District Court Decision 2013Gohap293), and around that time the said judgment (hereinafter “instant criminal judgment”) became final and conclusive.
① Around November 2011, the Plaintiff, who pretended to be paid to D as a certified judicial scrivener, concluded a false business agreement and advisory agreement with D and embezzled KRW 33,00,000, which is the victim B as if the said agreement were performed.
② The Plaintiff, who pretended to pay advisory fees to E (hereinafter referred to as “E”) and F (hereinafter referred to as “F”), has been assisted by embezzlement (hereinafter referred to as “instant facts of crime 1,” and the part related to F (hereinafter referred to as “instant facts of crime 2”) by receiving information from H who worked as a director in G to participate in combined loans of savings banks.
Meanwhile, around December 29, 2006, H obtained a loan of KRW 430,000,000 from B in the name of Company I (hereinafter “I”) and did not repay the remainder by September 2010.
The Plaintiff demanded H to repay the remainder to the effect that “I was able to assist in the B business, but it was not too much.” A around 201, the Plaintiff entered into a false financial advisory consignment agreement with E operated by the J, a member of H, and entered into a false financial advisory consignment agreement with B as if B implemented the said agreement.