종합소득세부과처분취소
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 is a representative director of C Co., Ltd. (hereinafter “instant company”) established for the purpose of housing construction business, real estate development business, etc. in Jung-gu Seoul, Jung-gu, Seoul, as well as an individual entrepreneur who runs a financial credit business in the name of “D” with the same place of business as the location of the same place of business.
B. The Seoul regional tax office’s investigation conducted a tax investigation with the Plaintiff from November 17, 2009 to April 23, 2010 (hereinafter “the first tax investigation”). As a result, the Plaintiff discovered the Plaintiff’s omission of sales amounting to KRW 2.123 billion in the discount of discount fees by using a borrowed account (the spouse E, F, and G account) from 2006 to 2008, such as the method of using a borrowed account (the spouse E, F, and G account).
On May 4, 2010, the director of the Seoul Regional Tax Office notified the Plaintiff of KRW 276,793,420. The director of the Samsung District Tax Office imposed the global income tax amount of KRW 1,939,926,490 on June 1, 2010.
C. Meanwhile, even if the instant company received a discount rate of KRW 1,125,03,00 (hereinafter “instant commission”) from H during the period from 2006 to 2008, it deemed that the said amount was omitted at the time of filing a corporate tax return, and thus, the said amount should be included in the company’s gross income and disposed of as bonus to the Plaintiff who is the representative director, and the company of this case imposed corporate tax of KRW 261,405,00 (including additional tax) and corporate tax of KRW 194,562,090 (including additional tax) for the corporate tax of KRW 207, May 2, 2012.
(hereinafter “instant previous disposition”). The Head of Samsung District Tax Office revised the amount of KRW 393 billion with respect to the Plaintiff by adding the amount of deemed income earned as above to the amount of global income.
On December 7, 2012, the instant company sought revocation of the previous disposition against the director of the Central Tax Office, the Seoul Administrative Court 2012Guhap41349, et al.