종합소득세부과처분 무효확인
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff was registered as the representative in the corporate register of a stock company B (hereinafter “instant company”) from November 12, 2002 to December 5, 2011.
B. Upon filing a report on the tax base and amount of corporate tax for the business year 2006, the instant company appropriated and reported 632,000,000 won for short-term loans to shareholders, executives, and affiliated companies (hereinafter “the instant loan”). The Defendant notified the Plaintiff of the global income tax for the year 2006 and KRW 193,210,00 for the Plaintiff on April 5, 2012, on the ground that the instant loan was not collected until July 1, 2006, and the ownership of the instant loan is unclear (amended by Act No. 8831 of Dec. 31, 2007) and Article 67 of the former Corporate Tax Act (amended by Presidential Decree No. 19891 of Feb. 28, 2007) and Article 106(1)1 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 19891 of Feb. 28, 2007).
[Reasons for Recognition] Unsatisfy, entry of evidence Nos. 6 and 11, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The plaintiff alleged procedural defect 1) The plaintiff did not receive the disposition of this case, and even if he received the disposition of this case at his domicile in the mail delivery certificate, C does not receive the disposition of this case, and even if he received the above disposition, C cannot be deemed a legitimate recipient, so the disposition of this case is illegal and invalid. 2) The plaintiff was registered as the representative director of the company of this case on November 12, 2002 at the request of D, which is the major shareholder of the company of this case, and the actual operator of the company of this case was D, and thus, it is unlawful to take the disposition of this case against the plaintiff, which is only a representative of the company of this case, even if he received the above disposition of this case.