(심리불속행) 법인등기부상 대표이사로 등재된 자는 실질적 대표자로 추정되므로 실질적 운영자가 아니라고 주장하는 자에게 입증책임이 있음[국승]
Busan High Court 2014Nu20735 (Law No. 12, 2015)
The representative director in the corporate register is presumed to be the actual representative, so there is the burden of proof for the person who asserts that he is not the actual operator.
(Main) The Plaintiff asserted that it is only a representative under the name of the Plaintiff and is not a actual operator, but it is clear that the Plaintiff is the actual representative operated by the Plaintiff through all evidence, and thus, it is reasonable to dispose of the Plaintiff as a bonus.
Article 67 of the Corporate Tax Act
2015du50757 Global income and revocation of disposition
AA
Head of Ulsan District Office
The second instance decision
Busan High Court Decision 2014Nu20735 Decided August 12, 2015
November 3, 2015
1. The defendant's appeal is dismissed.
2. The costs of appeal are assessed against the Defendant.
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Trial Procedure, since a petition of appeal filed by an appellant does not state any grounds for appeal and the appellate brief is not filed within the statutory period, it is so decided as per Disposition by the assent