손해배상(기)
1. All appeals by the plaintiffs and the defendant are dismissed.
2. The costs of appeal shall be borne by each party.
purport, purport, and.
1. The reasoning of the court’s explanation as to this case is as follows, and this part of the judgment of the court of first instance is identical to the reasoning of the judgment of the court of first instance, and thus, this part is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.
From the 8th sentence of the first instance judgment, "an employee in charge of the duty to report taxes" in the second sentence shall be deemed to be "an employee in charge of the duty to report taxes".
Part 9 of the first instance judgment, Part 18 through 10 shall be improved as follows.
【Where a corporation fails to enter its sales in an account book despite a fact of sales, the total amount omitted in sales, including the cost of purchase of raw materials, shall be deemed to have been leaked out, barring any special circumstance. In this case, the special circumstance that the omission in sales shall not be disclosed out, barring any special circumstance, shall be proved by the corporation asserting it (see, e.g., Supreme Court Decision 2001Du2560, Dec. 6, 2002). Meanwhile, the withholding system is indirectly realized through the procedure that the performance of the original tax liability owed by the original taxpayer is withheld, and the original taxpayer is exempted from the relevant tax liability due to the payment of the withheld tax amount. Thus, where a withholding agent pays it to the State without withholding the withheld tax from the original taxpayer, it may exercise the right to indemnity against the original taxpayer, and such legal principle as to the right to indemnity shall be applied as it is if the representative recognizes it as a representative.
Therefore, the representative shall pay the income amount disposed of as bonus due to the impossibility of attribution to the amount included in the gross income unless there are special circumstances.