법인세등부과처분 무효확인의 소
1.(a)
On June 19, 2012, the corporate tax of 64,893,530 won, and January 201, 201, which was paid to the Plaintiff by the Head of the Labor Relations Office.
1. Details of the disposition;
A. On March 25, 2011, B Co., Ltd. (hereinafter “Nonindicted Company”) was established on March 25, 201 for software development business, etc., and continued to exist until July 15, 201 as a result of the investigation that the place of business was closed from April 30, 201, the date of establishment of Seoul Special Metropolitan City, Nowon-gu Seoul Special Metropolitan City, the location of its main office D head office, and the date of closure from April 30, 201, the date of discontinuance of business was closed at around April 30, 2011.
On the other hand, the plaintiff was registered as an internal director and representative director in the corporate register of the non-party company for the above period.
B. From July 4, 2011 to August 17, 2011, the head of the Nowon-gu Tax Office confirmed the total amount of KRW 3,54,389,486 deposits in the E-bank account of the non-party company from March 25, 2011 to July 3, 2011, and notified the non-party company of the determination of KRW 391,107,260 (including additional tax) for the first term portion of value-added tax (including KRW 68,890,042) for the non-party company’s income for the year 201 through estimation method, and notified the non-party company of the determination of the amount of income for the non-party company’s income for the business year 387,375,216, and the non-party company’s income for the business year 201 to be the income amount for the non-party company’s income (hereinafter “the non-party company’s income amount”).
C. Meanwhile, from February 6, 2012 to March 6, 2012, the head of the Nowon-gu Tax Office additionally conducted a tax investigation with respect to the non-party company (hereinafter “second tax investigation”), and on April 10, 2012, the head of the tax office additionally determined and notified the non-party company of KRW 6,725,750 of corporate tax with respect to corporate income for 67,257,563 of the business year 201.
(hereinafter referred to as "disposition 2 corporate tax") d.
Defendant.