경영을 사실상 지배한 대표자라고 볼 수 있음[국승]
Suwon District Court 2009Guhap11318 ( October 12, 2010)
Income 2009-049 (2009.07.09)
It can be seen as a representative who actually controlled management.
Although the plaintiff has received a report on the overall business, it is reasonable to see that he/she actually controlled the management in light of the fact that he/she has been in charge of the overall business.
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the court of first instance is revoked, and each disposition of imposition of KRW 7,638,94 (the amount entered in the notice for tax payment is KRW 7,638,990) and global income tax for the year 2003, which was notified by the Defendant to the Plaintiff on February 6, 2009, is revoked.
The reasoning for the court's explanation on this case is the same as the judgment of the court of first instance, and thus, this Court shall accept it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.