매출누락 당시 당해 법인의 대표이사에게 상여처분함은 정당함[국승]
Daejeon District Court 2009Guhap4793 (2010.06.09)
The bonus disposition to the representative director of the corporation at the time of omission of sale is legitimate.
(1) Even if the representative director of the company resigns, he/she shall have the right and duty of the representative director until his/her successor representative director is appointed. However, it cannot be deemed that the successor representative director is not subject to the bonus disposition due to omission in sales on the ground that his/her office is delayed.
2010Nu1307 Global income and revocation of disposition
HongA
○ Head of tax office
Daejeon District Court Decision 2009Guhap4793 Decided June 9, 2010
December 23, 2010
oly 2011.17
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's disposition of imposition of KRW 34,841,621 against the plaintiff on December 8, 2008 shall be revoked.
The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is citing this by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.