종합소득세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B, as the representative of “C” (hereinafter “D”) and the representative of “C” (hereinafter “D”), entered into a contract for vicarious execution of the business of granting authorization for hazardous material facilities installed and operated by Scco on five occasions between May 13, 201 and November 27, 2012 (hereinafter “Scco”), and the Plaintiff, for the same period, took charge of safety management of hazardous material facilities as equipment, technical department and employees of Scco.
B. The Plaintiff received KRW 1.4 million in total from B on eight occasions from August 18, 2012 to January 26, 2013 as indicated below (hereinafter “the instant money”).
The amount paid by the sequence 1 of the date of payment (unit: Won 150 million on August 18, 2012) shall be KRW 30 million on September 1, 2012, KRW 180,000,000 on September 1, 2012; KRW 40 million on September 17, 2012; KRW 50,000 on October 13, 2012; KRW 50,000 on KRW 50,00 on November 13, 2012; KRW 60,000 on December 11, 2012; KRW 70,000 on December 15, 2013; and KRW 410,000,000 on the aggregate of KRW 40,10,000 on January 16, 2013.
C. As a result of the Defendant’s investigation into the source of funds against the Plaintiff during the period from August 7, 2014 to November 27, 2014, it determined that the instant amount was an honorarium paid by the Plaintiff from B while attempting to enter into the instant service contract with the Spanco.
Accordingly, on January 1, 2015, the Defendant: (a) total sum of KRW 850,000,000,000,000,000,000,000 from the issues of this case, is calculated by adding up the total amount of global income belonging to the Plaintiff in 2012, the aggregate amount of KRW 70,80,000,00 to the global income belonging to the Plaintiff in 2013; and (b) total amount of KRW 488,897,00,00 (including additional tax; and (c) total amount of global income tax as stated in the purport of the claim and additional tax; and (d) total amount of KRW 127,785,70,00,00,00 for global income belonging to the year 2013.