소득금액변동통지처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of this court for the acceptance of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the addition of the judgment of the plaintiff as to the argument at the appellate court as stated in the following subparagraphs. Thus, it shall be cited in accordance with Article 8(2)
2. Judgment on the plaintiff's assertion
A. The Plaintiff’s assertion was returned KRW 100 million from A on November 18, 2013, and the Seoul Central District Court Decision 2014Gahap502587 Decided April 17, 2015 (the “C” on the grounds of appeal as of September 16, 2015 appears to be a clerical error) returned KRW 267 million from D (the “C” on the grounds of appeal as of September 16, 2015). As such, the conciliation on the part corresponding to the above amount of income in the instant disposition ought to be conducted.
B. Determination 1) The former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 24357, Feb. 15, 2013; hereinafter the same applies)
Article 106 (4) "Where a domestic corporation collects the amount of outflow from the domestic company, such as omitting sales, processing expenses, etc. within the deadline for filing a revised return under Article 45 of the Framework Act on National Taxes, and files a report by including it in gross income as tax
Provided, That the same shall not apply to any of the following cases where the amount of outflow from the company is included in the calculation of earnings with prior knowledge of correction:
1. Where a notice of tax investigation has been received:
2. It provides that "if it becomes aware of the commencement of a tax investigation," it shall be "."
If income tax liability is established on the amount accrued to the representative, etc. of the relevant corporation due to the original outflow, such amount was later returned to the relevant corporation.
In principle, the disposal of income pursuant to Article 106 (1) of the former Enforcement Decree of the Corporate Tax Act shall not affect the tax liability already established, but the main sentence of Article 106 (4) of the same Act shall be recovered by voluntary efforts made by the relevant corporation within the prescribed period.