가수금의 변제 명목으로 받은 금액이라는 입증이 없으므로 전체 금액을 상여로 처분함은 적법함[국승]
Gangnam branch support-2015-Gu Partnership-1886 ( January 14, 2016)
Early High Court Decision 2014J 5689 (Law No. 130, 2015)
The disposal of the total amount as bonus is lawful because there is no proof that it is the amount received as the repayment of the amount.
The burden of proof as to the facts requiring taxation shall be the person imposing the tax, but if it is proved that the facts alleged in the facts requiring taxation in light of the empirical rule in the specific litigation process have been proved, it cannot be readily concluded that the pertinent tax disposition is an unlawful disposition that failed to meet the requirements for taxation, unless the other party proves that the facts in question were not eligible for application
Article 20 of the Income Tax Act
2016Nu167 global income and revocation of disposition
KoreaA
○ Head of tax office
Chuncheon District Court Decision 2015Guhap1886 ( October 14, 2016)
2016.09.05
o October 10, 2016
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. On July 2, 2014, the imposition of global income tax of KRW 000,000,000 against the Plaintiff for the year 2010 shall be revoked.
1. Quotation of judgment of the first instance;
The court's explanation on the instant case is identical to the grounds for the judgment of the court of first instance, and thus, citing it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.