종합소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff worked for the representative director or full-time director at B Co., Ltd., and B Co., Ltd. is a Korean subsidiary of C (Korean name C; hereinafter “C”) which is a shipping ship company with its main office in the People’s Republic of China, and is a corporation established in Korea by C to perform C’s agency business.
On October 22, 2010, the Plaintiff was prosecuted for the crime of taking property in breach of trust, including the following criminal facts, and was sentenced to the suspended sentence of three years, additional collection of KRW 946,58,223 on October 25, 201 (Seoul Central District Court 2009Dahap1182, 209Gohap118, 1198, 2009Gohaphap1314 (Joint)) and the Plaintiff’s appeal against the above judgment (Seoul High Court 2010No3069) and the final appeal (Supreme Court 201Do9238) were all dismissed, and the said judgment became final and conclusive on April 25, 2013.
On December 9, 2004, the Plaintiff received transfer of KRW 18,367,420 to the account under the name of Korea Bank (F) in the name of the Plaintiff, the driver of the Plaintiff, from the Korea Transportation Corporation D at the time of December 9, 2004, and then withdrawn KRW 778,550,223 in total on 33 occasions until August 17, 2007, and used it for the Plaintiff’s living expenses, etc.
The Plaintiff received unjust solicitation from the above D, such as: (a) the convenience for Korea Transportation to conclude or renew a container operation agreement with B or B, which is a domestic agent of C or C; and (b) the purport of accepting unjust solicitation, such as entering the port of Busan in which more of the transshipment cargo C handles enters the port of Busan and manipulating the cargo; and (c) the delivery of the said money.
As a result, the Plaintiff acquired KRW 778,550,223 with illegal solicitation from D.
B. The Defendant considered KRW 301,918,482 (hereinafter “the instant money”) received in 2006 among the amounts determined as the amount of property in breach of trust in the above judgment as the Plaintiff’s other income, and considered the Plaintiff’s other income as the Plaintiff’s additional tax on negligent tax returns of KRW 178,879,90 pertaining to global income tax of KRW 178,879,90 pertaining to April 14, 2014.