종합소득세 부과처분 취소청구의소
1. On May 16, 2016, the Defendant imposed global income tax (including additional tax) of KRW 50,260,329 on the Plaintiff for the year 2010.
1. From October 23, 2009 to February 3, 2012, the Plaintiff was registered as the representative director in the corporate register of D Co., Ltd. (hereinafter “instant company”) which is a corporation that runs the wholesale and retail business of wired radio communication equipment in Incheon Bupyeong-gu B building, and as a corporation that runs the wholesale and retail business of wired radio communication equipment in subparagraph C (hereinafter “instant company”).
On May 16, 2016, the head of the North Incheon District Tax Office corrected the corporate tax base by adding the processing purchase amount for the business year 2010 to the deductible expenses and adding the omitted sales amount to the gross income, and deemed that the ownership of KRW 153,789,90 is unclear, and accordingly disposed of as a bonus to the Plaintiff, the representative of the company. Accordingly, on May 16, 2016, the Defendant issued a notice of decision on global income tax (including additional tax) KRW 50,260,329 to the Plaintiff (hereinafter “instant disposition”).
[Ground of recognition] Evidence Nos. 1, 2, Eul Nos. 1, 2, and 3, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion was jointly established and operated by E and F, and the Plaintiff merely lent its name and was registered as the representative director of the instant company, and did not actually work as the representative director or participated in the management of the company.
Therefore, the instant disposition based on the premise that the Plaintiff was the actual representative of the instant company is unlawful.
B. Article 106(1)1 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 26981, Feb. 12, 2016) provides that where it is clear that the amount included in the calculation of earnings has been leaked out of the company when the tax authority determines or revises the corporate tax base, it shall be limited to dividends, bonuses from the disposition of profits, other income, and other outflow from the company according to the person to whom the amount included in the calculation of earnings has been reverted, but where it is unclear that
Here, the representative shall be a de facto representative who operates the company, and even if so, shall be registered in the corporate register as the representative director of the company.