소득금액변동통지처분취소
1. On March 3, 2014, the Defendant issued (attached Form 1) to the Plaintiff on March 3, 2014, KRW 400,000 for B among the notice of change in the amount of income.
1. Details of the disposition;
A. The Plaintiff is a company with the purpose of selling the Semesters, etc., and D Copo Corporation, a Japanese corporation, owns all of the Plaintiff’s shares.
B. B is the representative director of the Plaintiff from September 4, 200 to June 4, 2012; E from February 6, 2006 to July 31, 2012; F from August 16, 2006 to August 27, 2013; G from May 6, 2003 to August 27, 2013; and C substantially operated H Co., Ltd. (hereinafter “H”) for which the Plaintiff was awarded a contract for new construction of the Plaintiff’s private house (hereinafter “H”).
C. From August 27, 2013 to January 17, 2014, the Defendant conducted a corporate tax investigation on the Plaintiff from 2008 to 2012 business year (see, e.g., Supreme Court Decision 2007Do320, Apr. 1, 2007; March 31, 2012) with respect to the Plaintiff, and found the Plaintiff’s officers and employees, such as B, E,F, and G, false appropriation of part of the construction cost related to the Plaintiff’s new construction work as processing expenses.
Accordingly, the Defendant denied the processing expenses included in the deductible expenses at the time of the Plaintiff’s corporate tax return during the pertinent business year subject to the tax investigation, while on March 3, 2014, the Defendant notified the Plaintiff of each change in the income amount that the amount found to have been embezzled by the Plaintiff’s officers and employees among the processing expenses is the bonus for the Plaintiff’s executives and employees, and the amount found to have been reverted to C as other income for C, and that the amount, the ownership of which is unclear, is treated as the bonus for B.
E. On March 3, 2014, the Plaintiff filed an appeal with the Tax Tribunal. On March 18, 2015, the Tax Tribunal rendered a decision to revoke all the remaining disposition of income except the following table. On March 27, 2015, the Defendant notified the Plaintiff of changes in the amount of income in accordance with the purport of the decision of the Tax Tribunal.
Amount of income (won) for which the disposal of income is reverted to B, the bonus of which is 510,400,000 C other income 209,79,000,000, 2010 979,000,000,000
(f) The defendant in the 1 above list.