폐업시 대차대조표에 계상한 가지급금의 대표자 상여처분은 정당함[국승]
Jeonju District Court 2012Guhap399 ( October 23, 2013)
Examination Income 2011-117 ( June 22, 2011)
A disposition of a representative of the provisional payment made on the balance sheet at the time of closure shall be justified;
It is reasonable to see that the special relationship has ceased to exist on the date of closedown because the corporation could not find any substantial business trace after the date of closedown even if it did not go through dissolution procedures, and that the representative has the burden of proof for the claimant who is not the actual operator.
Article 67 of the Corporate Tax Act, Article 106 of the Enforcement Decree of the Corporate Tax Act / [Disposition of Disposition
(B)2013Nu920 global income and revocation of such disposition;
EAA
The Director of the North Korean Tax Office
Jeonju District Court Decision 2012Guhap3399 Decided October 23, 2013
March 31, 2014
April 14, 2014
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's disposition of imposition of the global income tax on February 1, 201 against the plaintiff on February 1, 201 shall be revoked.
The court's reasoning concerning this case is as follows: Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act are as follows, except for the addition of No. 10 to No. 7 of the judgment of the court of first instance. 10.
Therefore, the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.