종합소득세부과처분취소
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. On February 9, 2007, the Plaintiff entered into a contract with B, a corporation listed on KOSDAQ (the name of the company after this change was changed to C, a corporation; hereinafter the same shall apply) to acquire shares 1,399,900 shares and the right of management from D for KRW 7.5 billion.
B. D prepared “written confirmation of receipt of stocks and acquisition price of management rights” to the effect that only 7.3 billion won of the above purchase price was actually paid, and the said KRW 200 million, which was not paid D, is the Plaintiff’s receipt.
C. On April 24, 2015, the Defendant issued a revised notice of KRW 136,864,730 of the global income tax reverted to the Plaintiff in 2007, on the ground that the Plaintiff obtained the above KRW 200 million from other income as a fee for financial consulting.
(hereinafter “instant disposition”) D.
The Plaintiff appealed and filed an appeal with the Tax Tribunal on December 7, 2015 on July 22, 2015, but was dismissed on May 2, 2016.
On May 4, 2016, E received notice of the above decision of tax appeal.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 1-1, 2, the purport of the whole pleadings
2. We examine the plaintiff's claim as to the legitimacy of the lawsuit of this case as a formative lawsuit to the effect that the defendant revoked the disposition of this case.
Article 56 (3) of the Framework Act on National Taxes stipulates that administrative litigation that contests taxation should be filed within 90 days from the date of receipt of notice of decision on a request for adjudgment.
However, as seen earlier, the Plaintiff’s mother received notice of the decision of tax adjudication on May 4, 2016, and Article 10(4) of the Framework Act on National Taxes provides, “If a person to be served is not present at the place to be served, documents may be served on the person to be identified as a person living together with the person to be served with the document.”
The plaintiff's mother E refers to the above provision.