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(영문) 서울고등법원 2019.09.05 2018나2063632

부당이득금

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. Facts of recognition;

A. 1) From November 1, 1989, the Defendant worked in D, a real manager of C, operated by the Plaintiff, and worked for the Defendant changed its affiliation from January 1, 2008 to the Plaintiff. On December 31, 2012, the Plaintiff retired from the Plaintiff. 2) The Defendant sold used cars owned by the Plaintiff as its executive officers from January 1, 2010 to December 31, 2012, and received the payment of the purchase price as the E bank account in the name of the Defendant (hereinafter “instant account”), and was in charge of managing and executing the Plaintiff’s operational funds, such as using the purchase price as the Plaintiff’s operating expenses.

B. The details of the total amount of deposits and the amount paid and the amount paid by the Defendant to the instant account are as indicated in the table 1 below.

(1) The sum of the amounts paid by the Defendant to the account in this case is 1,617,63,130,736 4,340,731,636 4,340,731,636 - 279,628,131,636 - The sum of the amounts paid by the Defendant to the account in this case is 8,40,000,000 that the Defendant returned to the J under the pretext of advance payment - The sum of the amounts paid by the Plaintiff to the Plaintiff account in KRW 1,617,63,113,86,81, and the total amount paid by the Plaintiff to the Plaintiff account in this case is 1,340,000,000,000 won (the sum of the amounts paid to the Plaintiff’s account in this case) and the total amount paid by the Defendant to the Plaintiff (the sum of the amounts paid to the Plaintiff’s account in 1,617,6363,8485,485).

C. Relevant legal disputes 1) The Plaintiff’s taxation disposition against the Plaintiff and administrative litigation thereon are related to the sales omitted on the grounds that the Plaintiff received vehicle sales proceeds from the Seocho District Tax Office to the Defendant’s account, an employee, and used them as corporate operating funds without reporting the sales amount.