종합소득세부과처분취소
1. The Defendant’s global income tax of KRW 2,975,620 on June 1, 201 and global income tax of KRW 126,00 for the year 201 owed to the Plaintiff on June 1, 2014.
1. Details of the disposition;
A. Since its establishment on July 5, 201, C (hereinafter “C”) was established on July 5, 201, the Plaintiff was registered as C’s representative director from the time of its establishment to March 15, 201.
B. C did not report corporate tax for each business year in 2011 and 2012. As the Defendant did not report corporate tax for each business year, pursuant to Article 67 of the Corporate Tax Act and Article 106(1) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 26981, Feb. 12, 2016) pursuant to Article 67 of the Corporate Tax Act and Article 106(1) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 26981, Jun. 1, 2014; the Plaintiff, the representative director of C’s registry, as of June 3, 2014; the global income tax for the year 2011; and the global income tax for the year 2010, Jun. 10, 2014 (hereinafter collectively referred to as “each of the instant dispositions”).
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, 4, Eul evidence 1 to 5 (including each number; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion ① is merely the representative director in the name of C, and the actual representative director is the defendant's assistant intervenor, each of the dispositions of this case violates the principle of substantial taxation, ② each of the dispositions of this case violated the principle of taxation based on the basis of the determination of tax base and tax amount, ③ each of the dispositions of this case is not properly stated in the tax payment notice, and thus each of the dispositions of this case must be revoked
(b) The details of the relevant statutes are as shown in the attached statutes.
C. First, we examine whether the Plaintiff is a representative director in the name of C.
Even if a person is registered as a representative director on the corporate register of the company, if the company does not actually operate the company, no comprehensive income tax shall be imposed on such person by devolving his income of which he is unknown.
Supreme Court Decision 201.10