종합소득세 과세 취소 청구
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “Nonindicted Company”) was established on September 3, 2009 for the purpose of building construction business and civil engineering construction business on December 5, 2016, and was dissolved pursuant to Article 520-2(1) of the Commercial Act. The Plaintiff was registered as the representative director on the corporate register of the Nonparty Company from September 3, 2009 to January 18, 201, the date of incorporation.
B. As the non-party company did not report corporate tax for the business year 2010, the head of Sungbuk District Tax Office estimated the amount of income based on standard expense rate, deemed the above amount to have reverted to the Plaintiff as the representative director of the non-party company. On April 2, 2016, the Plaintiff notified the change in the amount of income to the Plaintiff. On April 19, 2016, the Defendant issued an assessment and collection notice (hereinafter “instant disposition”) on KRW 12,745,680, global income tax for the year 2010 to the Plaintiff.
C. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on October 26, 2016 on June 23, 2016. However, the Tax Tribunal dismissed the appeal on December 15, 2016.
【Ground of recognition】 The fact that there is no dispute, Gap Nos. 1, 5, 6, and Eul No. 1, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The plaintiff's assertion was registered in the corporate register of the non-party company in the form of representative director, and it was not actually operated by the non-party company. Thus, the disposition of this case based on the premise that the plaintiff is the actual representative of
(b) Entry in the attached Form of relevant Acts and subordinate statutes;
(c) Determination 1) The main sentence of Article 106(2) of the Enforcement Decree of the Corporate Tax Act refers to the amount which has not deducted the amount equivalent to the corporate tax from the net income on the balance sheet of the tax base and the corporation determined under Article 104(2).
The representative shall be a bonus from the disposal of profits to the representative. In full view of the relevant provisions, the representative shall actually be the company.