소득금액변동통지처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On July 26, 2011, the Plaintiff, a company operating business to prevent environmental pollution, transferred the 11 patent rights listed below the list (hereinafter “instant patent right”) to B, a shareholder, and entered into an exclusive license agreement, and paid B KRW 634,00,000 (hereinafter “instant fee”) in the business year 2012 as patent license fees.
No. 1 CD EF G, H, B 2 IJ F G, H, B 3 K M M G, H, H, B 4 N LPG, H, B5 QR M T, H, B 6 UV M M, H, H, H, H, B 7 M AB G, B 8 C AB G, B 8C AE AE 9 AE AEB B 9 AE 10 AH AE 11 AP AS AU B
B. On January 6, 2014, the Defendant: (a) deemed that only the name of the patent right was transferred to B; and (b) deemed that the company’s funds were illegally leaked; (c) disposed of as bonus belonging to B in 2012; and (d) notified the Plaintiff of the change in the amount of income (hereinafter “instant disposition”).
C. The Plaintiff appealed and filed an appeal with the Tax Tribunal, but was dismissed on October 23, 2014.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 3 and 5 (including branch numbers for those with additional numbers; hereinafter the same shall apply), Eul evidence Nos. 1, 2 and 3, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion B was in the position to transfer “the right to obtain a patent” at the time of the patent invention as an actual inventor of the instant patent right. However, at that time, the Plaintiff entrusted the Plaintiff with the right to obtain a patent since it was not possible to file a patent application under one’s own name due to bad credit at that time. The Plaintiff filed the instant patent application under the Plaintiff’s name and completed the registration in accordance with the
However, B notified the Plaintiff of his/her intent to terminate the title trust in order to obtain transfer of the patent right of this case under his/her own name, and sent a cooperation letter on July 8, 201, and the Plaintiff sent the same on July 201.