종합소득세부과처분취소
1. The Defendant’s disposition of imposition of global income tax of KRW 784,772,180 against the Plaintiff on December 11, 2012 is revoked.
2...
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) was established on October 16, 2006, and closed on May 22, 2008, and the Plaintiff stated that he was appointed as the representative director of B on June 12, 2007 and served until the closure of business.
B. In filing a corporate tax return for the business year of 2007, B entered short-term loans to executive officers, etc. in KRW 2,698,364,485, and interest income in KRW 165,409,898, and reported 669,290,403,504 (=443,388,624,624,970, and 225,901,778,534 prior to February 27, 2007, together with recognized interest in KRW 164,579,606 (=109,029,989 won5,549,549,617).
C. The Defendant deemed that the sum of KRW 1,833,672,338 as of the end of 2007 and the amount of KRW 65,380,939 (i.e., the provisional payment x KRW 1,833,672,338 as of the end of the previous year x interest rate x 9% x 9% x 9% x 145/366 days in service period x 145/366 days) was reverted to the Plaintiff who is the representative of B, and calculated the amount as a bonus as the representative, and then calculated the amount of KRW 784,772,180 (the final tax amount 617,360,255 additional tax 168,043,609) as global income and disposition (hereinafter “instant disposition”).
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 6 (including numbers; hereinafter the same shall apply) and the purport of the whole pleadings
2. The plaintiff's assertion is the representative director registered in the form B, and not only C or D was the actual representative director of B, but also borrowed money from B.
3. Article 106 (Disposition of Income) (1) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 20619, Feb. 22, 2008) (1) The amount included in the calculation of earnings pursuant to Article 67 of the Act shall be disposed of according to the following provisions:
The same shall also apply to non-profit domestic corporations and non-profit foreign corporations.
1. The amount included in the calculation of earnings has leaked out of the company;