종합소득세 부과처분 무효확인 등 청구의 소
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
Purport of claim and appeal
1.
1. Details of the disposition;
A. On November 21, 2007, the Plaintiff was appointed as a director or a representative director of a stock company B (hereinafter “B”) on December 31, 2007, but resigned from the representative director on December 31, 2007 and resigned from the director on December 2, 2009.
B. B’s audit report on the financial statements in 2007 includes “The Plaintiff, who is the former representative director, withdrawn KRW 500 million from the company’s funds by means of short-term loans to false customers and advance payment, on December 12, 2007, and returned only KRW 100 million among them on February 7, 2008. The Plaintiff filed a complaint on April 7, 2008 by occupational breach of trust and embezzlement, and the above KRW 500 million was appropriated as the amount receivable for tort, and included the allowances for bad debts against the remaining KRW 400 million (hereinafter “the issue amount in this case”).
C. After investigating the tax investigation on B around July 2012, the director of the Seoul Regional Tax Office notified the director of the Namcheon District Tax Office having jurisdiction over B to dispose of the issue amount of the instant case out of the company from B as bonus belonging to 2008. The director of the Namcheon District Tax Office, which, in turn, disposed of the issue amount of the instant case as bonus belonging to 2008 and notified the Plaintiff of the change in the amount of income on November 1, 2012.
After that, on May 14, 2014, the head of Gangnam-gu District Tax Office imposed KRW 177,563,375 (including additional taxes) on the Plaintiff on the premise that the issue amount of the instant case actually belonged to the Plaintiff in 2008. The head of Gangnam-gu Seoul Special Metropolitan City imposed KRW 17,756,30 (including additional taxes) on the Plaintiff on the same day. The head of Gangnam-gu Seoul Special Metropolitan City imposed on the Plaintiff KRW 17,756,30, the total amount of global income tax on the same day.
(hereinafter referred to as “each of the instant dispositions,” in both the above global income tax imposition disposition and the imposition disposition of local income tax, hereinafter). 【No dispute exists, Gap evidence 1-1, 2, 2, 4, 8, and 17, and Eul evidence 7, the purport of the whole pleadings.
2. Whether each of the dispositions in this case is invalid
A. The gist of the Plaintiff’s assertion is each of the instant cases.