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(영문) 서울고등법원 2017. 10. 27. 선고 2017누54236 판결

법인자금 횡령의 귀속자에게 소득처분[국승]

Case Number of the immediately preceding lawsuit

Seoul Administrative Court-2016-Gu Partnership-73528 ( May 18, 2017)

Title

Disposal of income to a person who has reverted to corporate funds;

Summary

The amount of outflow from the company shall be disposed of as a bonus for the representative in cases where the ownership is unclear. In cases where the damage claim is waived by the corporation, it shall be deemed the outflow from

Related statutes

Article 106 (1) 2 of the Enforcement Decree of the former Corporate Tax Act

Cases

2017Nu54236 Action to revoke the imposition of earned income tax

Plaintiff

BBB

Defendant

AA Head of the Tax Office

Conclusion of Pleadings

2017.09.29

Imposition of Judgment

October 27, 2017

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance is revoked. The Defendant’s wage and salary income tax for the year 2009 owed to the Plaintiff on April 13, 2015 ( Woncheon)

portion collected) 178,061,610 won (including additional taxes), wage and salary income tax (tax withheld) for year 2010, 357,135,790

Each disposition of imposition of the original tax (including additional tax) shall be revoked.

Reasons

1. Quotation of the reasons for the judgment of the first instance;

The reasons for this decision are as follows: Article 8(2) of the Administrative Litigation Act; Article 8(2) of the Civil Litigation Act;

It shall be quoted in accordance with the main sentence of Article 420 of the Forwarding Act.

2. Conclusion

If so, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance shall be with the same conclusion.

Since the plaintiff's appeal is legitimate, it is dismissed as it is without merit.