법인의 경영을 사실상 지배하더라도 임원이 아닌 경우 상여처분 할 수 없음[국패]
Suwon District Court 201Guhap1523, 201107.26
National Tax Service Review Income 201-008 ( October 28, 2011)
Even if the operation of a corporation is substantially controlled, bonus disposal may not be made if it is not an executive.
(1) A representative who is deemed to be a bonus disposition shall be a person registered as a representative on the corporate register, or a person who actually controls the management of the corporation among the executives, such as shareholders meeting the requirements set forth in the proviso of Article 106(1)1 of the Enforcement Decree of the Corporate Tax Act, and thus, the disposition of imposition shall be unlawful.
2011Nu29542 global income and revocation of disposition
XX Kim
Head of the Office of Government
District Court Decision 2011Guhap1523 Decided July 26, 2011
December 15, 2011
February 9, 2012
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposition of global income tax of KRW 628,413,930 as of January 7, 201 against the Plaintiff and KRW 244,363,850 as of January 7, 201 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.