beta
(영문) 서울중앙지방법원 2020.02.06 2017가합555766

부당이득금

Text

1. As to the Plaintiff (Counterclaim Defendant)’s KRW 515,987,010 and KRW 100,000,000 among the costs, the Defendant (Counterclaim Defendant) shall have the effect on December 20, 2016.

Reasons

A principal lawsuit and counterclaim shall also be deemed a principal lawsuit and counterclaim.

1. Basic facts

A. B is the actual owner of each dental hospital affiliated with the Department C and the network, and the Plaintiff is the president of a dental hospital affiliated with the Dental Hospital (hereinafter “instant hospital”) who received 20% of the monthly sales from B and provided labor in accordance with an agreement with B.

B. After completing the business registration of the instant hospital in its own name, the Plaintiff reported and paid KRW 260,227,350, respectively, to the director of the Nam-gu Tax Office as global income tax on business income, KRW 255,759,660, global income tax on May 31, 201, and KRW 260,227,350, global income tax on July 22, 2012, which reverts to the year 2011.

(hereinafter the Plaintiff’s respective global income tax return is collectively referred to as “the instant return,” and each of the above comprehensive income tax paid by the Plaintiff is referred to as “the Plaintiff’s already paid tax amount”).

After conducting a tax investigation on B, the Seoul Regional Tax Office corrected the amount of income reflecting the omission of sales by the C division including the instant hospital and each dental hospital affiliated with the network as the actual business income of B, which is the actual business income, and notified the nominal business operator, including the Plaintiff, of the wage and salary data of the nominal business operator including the Plaintiff, to the district tax office having jurisdiction over the other tax office including the other tax office.

Accordingly, on January 11, 2016, the director of the tax office of South Korea revised and notified the Plaintiff on January 11, 2016 of global income tax of KRW 313,746,970 for global income tax of KRW 184,221,114 (=additional additional tax of KRW 92,681,642 for additional tax of KRW 92,222 for additional tax of KRW 92,681,642 for additional tax of KRW 10), global income tax of KRW 272,348,870 for additional tax of KRW 170,540,89 for additional tax of KRW 34,108,179 for additional tax of KRW 67,69,799,799 for additional tax of KRW 10 for additional tax of KRW 201 for global income tax of KRW 201 for global income tax.

In total, "the instant disposition" is "the main tax of this case", and "the main tax of this case is imposed", and "the total amount of non-reported additional tax" is "the main tax of this case.