종합소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From January 22, 2010 to January 8, 2012, the Plaintiff was registered as the representative director in the corporate register of a stock company B (hereinafter “B”).
B. After conducting a survey on the part of the value-added tax on the suspicion of abnormal transaction by credit card in the year 2010, the head of the Nowon-gu Tax Office, upon estimating the tax base and tax amount of the corporate tax on the income in the business year 2011, imposed the Plaintiff, the representative director in the corporate register B, as bonus, and notified the Defendant, the tax office having jurisdiction over the Plaintiff’s domicile, of the income change data.
C. Accordingly, on February 7, 2014, the Defendant decided and notified the Plaintiff of KRW 16,519,589 of the global income tax for the year 201.
(hereinafter “instant disposition”) D.
On August 21, 2014, the Plaintiff filed a request for review on August 21, 2014, but the Plaintiff’s request for review was dismissed on November 12, 2014.
[Ground of recognition] Each entry of Gap evidence Nos. 1, 4, Eul evidence Nos. 1 and 2, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The actual representative director of the Plaintiff’s assertion B is C, and the Plaintiff merely lends his name upon the request of C, a person with bad credit standing.
Therefore, the instant disposition based on the premise that the Plaintiff is the actual representative director B is unlawful.
(b) The details of the relevant statutes are as shown in the attached statutes.
(c) The recognition contribution system for a representative under Article 106(1) of the Enforcement Decree of the Corporate Tax Act does not provide that representative with the basis of the fact that such income has accrued, but rather requires that certain facts which can be recognized as such in order to prevent an unfair act under the tax law by a corporation be considered as a bonus for a unconditional representative regardless of their substance. The representative is substantially a representative operating the company, and thus, is the representative in the corporate register.