beta
(영문) 서울행정법원 2011.08.25 2011구합8789

종합소득세부과처분취소

Text

1. The Defendant’s imposition of global income tax of KRW 86,571,630 against the Plaintiff on July 15, 2010, as global income tax of KRW 86,571,630 for the year 205.

Reasons

1. Details of the disposition;

A. From March 1, 2005, the Plaintiff was engaged in financial brokerage and good offices in the trade name, “C” as referred to in Article 901 of the Seoul Jung-gu B Building 901, and closed on July 27, 2005.

B. On February 16, 2005, the Plaintiff, the representative director of D (hereinafter “D”) at the coffee shop located in Jung-gu, Seoul, Jung-gu, 2005, ordered to pay a fee equivalent to 1.9% of the discounted sales of the certificate of deposit held by our company to a third party, upon request of the Securities company. Around that time, contact with F of the branch office of the Securities Co., Ltd. (hereinafter “New Securities”) to check the intention to handle the certificate, and set a discount rate, etc.: ① on behalf of 1.5 billion won, 3 billion won, 4 billion won, 5 billion won, 1.4 billion won, 3 billion won, 1.4 billion won, 1.4 billion won, 3 billion won, 1.4 billion won, 3 billion won, 1.4 billion won, 3 billion won, 1.4 billion won, 1.4 billion won, 3 billion won, 1.5 billion won, 3 billion won, 1.4 billion won, 3 billion won, 3 billion.

C. The plaintiff was above B.

Around August 2005, the Seoul Southern District Public Prosecutor's Office was investigated into the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (reconciliation) by the Act on the Aggravated Punishment, etc. of Specific Economic Crimes, and the remaining KRW 529 million (the check; hereinafter "the instant honorarium") excluding KRW 171 million already consumed among the total KRW 700 million received from E as commission fees.