The part exceeding 27,597,858 of the excessive disposition shall be revoked.

2.F's remaining claims are dismissed.

3. 3/4 of the costs of the lawsuit shall be borne by F, and the remainder by SS, respectively.

Cheong-gu Office

F on October 15, 2012 36,064,890 won of global income tax for the year 2010 for F

The administrative disposition shall be revoked.

(a) FF is the place of business of this case, the OOO head of Daegu-gu OB owned by the wife (hereinafter referred to as "OO head of this case");

A dental hospital is operated under the trade name of "CCC," and D.

(hereinafter referred to as the "D") carries on April 3, 2008 the business of management consulting services, etc. at the same place of business.

The BB is a representative director and the FF director.

B. As a result of the personal integration investigation conducted on July 3, 2012 to July 19, 2012, FF.

A consulting fee with regard to D, which was included in the necessary expenses at the time of reporting global income tax for 2010

34,320,00 won (hereinafter referred to as "the advisory fee in this case"), personnel expenses of 15,595,190 won (hereinafter referred to as "the personnel expenses in this case"), advertisement expenses of 3,30,000 won, depreciation expenses of 3,333,300 won, withholding tax and annual settlement refund amount of 10,382,870 won, and 66,931,360 won cannot be recognized as necessary expenses.

C. Accordingly, on October 15, 2012, SS shall be the global income tax for the F in 2010.

36,064,897 won (including additional tax) was corrected (hereinafter referred to as the "disposition in this case").

D. The FF was dissatisfied with the F and requested on January 2, 2013 by the Tax Tribunal, but the Tax Tribunal was on January 1, 2013.

14. A decision to dismiss a request was made.

Facts that there is no dispute for recognition, Gap's No. 1, 2, 3, and Eul's No. 1 to 4, oral argument

The purport of the whole

2. Whether the instant disposition is lawful

(a) F's assertion

The fact that SS did not recognize the personnel expenses and the advisory fees of this case as the necessary expenses is as follows:

Since the disposition of this case is in violation of the principle of macro-taxation, it is unlawful.

1) 21,904,00 won per piece rate to employees of F on the daily revenue expenditure x-book of F

Piece rates in a book prepared by the F in an individual manner by the F, which is written in cash;

F The F’s employees also received performance rates from F in cash;

F. F. F. F. F. CCC’s actual monthly sales

10/100 of the difference after deducting the target sales is paid as piece rates to employees, and F is in office

Piece rates in cash to inspire the desire and morale of the members to work and encourage them through individual interviews;

The payment, the F's payment time of salary and the payment time of performance-based bonus to its employees, and the difference and outcome

In light of the following: (a) it was not possible to include the bonus in the “employee’s benefits” account due to the uncertainty of the occurrence of the salary; (b) it was processed by indicating the performance bonus and allowance in the income statement; and (c) F and employees agreed in advance on the monthly target sales based on the payment basis for the performance-based rates through the analysis of management status at the beginning of the year; and (d) in light of the fact that F and F agreed in advance on the payment basis for the performance-based rates through the analysis of management

2) From around 2005, F has been consulted by the J to establish the CCC network. The fact that F entered into a rental business contract with DD, which is a medical service corporation (GG), on January 1, 2009, and FF entered into a management and labor consultation contract with DD (hereinafter “DD”) and GG’s Certified Labor Affairs Consultant Council since 2007, and consulted with DD. However, the nature of DD’s services is completely different from that of the CCC’s instant business establishment; DD’s establishment of the instant business establishment was due to the unique nature of the CCC’s services provided by DD; LL did not need to employ a separate employee at the time of establishment in 2010; however, the increase in work volume thereafter.

As a result, from March 1, 2012, R is employed as a chief of department, FF is registered as trademark right of "CCC".

be invested in kind or to enter into a separate contract with D as a right holder.

Since then on January 2, 2013, DD was registered as an exclusive licensee of the above trademark right, PP is the head office of frenz, and CCC JJ (hereinafter referred to as “JJ”) in addition to the FF’s business establishment in this case.

'O'(hereinafter referred to as 'O') and CCCO(hereinafter referred to as 'O') respectively enter into a siren agreement with each other.

In light of the fact that FF established DD for tax evasion, it is not persuasive at all considering the circumstances where more costs are incurred than the profits therefrom, and the head of the OO notification of the result of the tax investigation to rectify the processed issue of DD advisory fees (franchis fees) and denies only the franchise portion paid as the head office and recognized other expenses. In light of the fact that DD performed duties such as production of advertising materials and management consulting for dental hospitals (OO stores andO stores) using the same trade name as the instant business establishment of FF, and FF paid the above-related services from DD, so the advisory fees of this case that FF paid to D should be recognized as necessary expenses.

(b) Related statutes;

Attached Form 1 is as shown in the relevant statutes.

(c) Fact of recognition;

1) A public official in charge of SS may integrate individuals with the following content on July 2012 after the investigation of the instant case:

A letter of completion of the investigation (pre-determined) was prepared.

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m. Details of investigation (Evidence 2)

1. Yellow dust;

��OO동 아프트 밀집지역에 위치하여 성업중에 있음

��현재 고용의사 1명, 간호사 및 치위생사 7명 직원을 고용하고 있음

2. Investigations related to necessary expenses;

��가공세금계산서 수취 및 필요경비 과다계상

- received tax invoices of KRW 80,759,60,00 (cost of supply) from D, 2010, and

The necessary expenses, such as salary commission and advertising expenses, shall be included in the necessary expenses.

D is represented by BB, the spouse of F, and the shares of BB 55%, F 45%.

held and held

-D without providing services, such as actual management consulting, such as attached supplementary records, F

a disguised corporation established for the omission of income

- Name of the advertising fees, etc. among the tax invoices received from DD 80,759,600 won (supply fees) received from CCC

under this title, after transferring from the SS account to D account, H et al., an advertising agency, etc. such as H et al.

34,320,00 won, excluding 46,439,600 won, shall be deemed as processing expenses, and shall not be included in necessary expenses.

��급여 등 인건비 과다계상

- 352,323,298 won or personnel expenses on profit and loss statements, such as wages and retirement allowances, paid to employees;

367,918,488 won in excess of 15,595,190 won in the calculation of the difference

4. Supplementary protocol (Evidence 4)

1. Investigation of corporations under disguised suspicion (D);

��사업장(법인소재지) 유무에 대한 조사

- As a result of confirmation conducted in the corporate location, the location of the OOOOO in Daegu-gu is under use as CCC.

was unable to find any evidence to be seen as a corporation’s workplace.

��실사업 여부(서비스/경영컨설팅)

-be registered as business registration services/management consulting services, but there is no human resources or equipment capable of management consulting, and there is no personnel or equipment to conduct advertising business;

- As a result of reviewing the payment details, it is judged that there was no labor provision in light of the fact that there was no place of business or there was no capacity to implement the work, etc.

2. Status of customers and details of transactions;

��CCC(FF)와의 거래 현황

- DD, in 2010, issued to CCC sales tax invoices of KRW 80,758,000 (cost of supply),

According to the contents, management consulting expenses are composed of 39,600,000 won, advertisements, and other 41,158,000 won.

��금융거래내역

- CCC (F) has advisory fees of 36,300,000 and bus advertising agency fees of 28,820,000,000

A voice advertising agency fee of 9,680,000 won, 4,482,000 won for the production of newsletters, 426,000 won for the production of calendars, and juvenile service fees.

951,000 won and 3,316,000 won as the Fund in 2010, were remitted from the Do bank account of the principal to the Do bank account of the principal for a period of 2010 to KRW 83,975,000,000; however, D did not have a legal entity, and CCC did not have any substance; advertising transactions are confirmed to have been directly traded with the advertising company; D is a financing.

It is judged that it is merely a tool to disguised actual transactions through its own name.

3. Whether to conduct a transaction by processing (issuance of tax invoices);

��DD의 실사업 여부

- A return of value-added tax on a monthly rent of 200,000 by the representative director BB for the lessor of No. 896-2205,000

and tax invoice issued, but not actually paid monthly income in DD

- The representative BB does not work but formally transfers monthly salary of 900,000,000,000, and it is confirmed that the Plaintiff directly carries out financial transactions in D accounts.

4. Opinions of investigators; and

��DD는 사업장이 없이 실제 독립적인 컨설팅 용역 등을 제공하지 아니하고 CCC(원

CCC is merely a disguised corporation established to avoid income; and

An amount under the pretext of advisory fees excluding the amount re-transfered to the advertising agency, etc. after remitting from the FF's account to the SS account under the pretext of advertising agency fees, etc. among the tax invoices of KRW 80,758,000 (Payments of Supply);

34,320,000 Won cCC except for 5,280,000 won remitted to FF among 39,600,000

(F) Exclusion from necessary expenses

10% of the difference between the target amount of monthly total sales (base amount) for each calendar year;

1 January 153,634,100 110,000,004,363,410 3,968,00

2 February 118, 859,950 110,000,000 885,995 951,000 on February 1, 2010

(ii)O,O,O,O,O,O,O, orO, who is an employee of F;

F to the effect that if the monthly objective was achieved, the F would have received performance rates in cash from F.

Written Confirmations (No. 4-1 to 8) and F’s profit and loss statement and account ledger (A)

8, Nos. 9 and 315,52,58 won for employee's benefits from January 1, 2010 to December 31, 2010, and incentives and allowances.

52,365,930 Won 367,918,448 won is included.

3) The note written by FF to receive the instant personnel expenses shall contain descriptions related to the payment of the instant personnel expenses.

(No. 5) and EXF’s total sales on the EX-book prepared by F, and the rates submitted by F.

The amount to be paid shall be as follows (Evidence A 7-1 to 12, evidence B-9), and F shall be for employees:

Differentting in consideration of class, etc., 10% of the monthly target amount shall be paid as piece rate;

Korea appears to be Korea.

- - Other

3 20,184,900 120,000,000 10,018,490 11,122,00 on March 2, 2010

4 April 114,738,900 120,000,000-526,110

5 May 98, 2010 120,000,000 -2,135,710

6 June 105,310,300 120,000,00-1,468,970

7 July 1110,93,900 120,000,00 -900,610

8 August 112, 929,400 120,000,00 - 707,060

9 September 92, 2010 92,020,700 120,000,00-2,797,930

October 116,853,500 120,000,000 -314,650 on 116,853,50

November 11, 2010 135,049,400 120,000,000 1,504,940 2,037,000

December 12, 2010 104,485,700 70,000 3,448,570 3,116,00

m. Management consulting contract (S) (Evidence A 22)

Article 2 (Scope of Consultation)

The scope and contents of consulting to be provided to A (F) by B (D) to F shall be as follows:

1. 병원개원과 성장��발전을 위한 경영상담, 조언 및 경영지도

Article 4 (Payment of Price)

(1) Prepaid money: To pay a million won simultaneously with the contract.

(2) Monthly commission: (a) One million won shall be paid in cash on the 11st day of each month for two months (60 days) after the commencement to the beginning of each month.

(c) From three months after opening of a kindergarten, where sales are not more than thirty million won per month, three million won per month shall be paid;

10% of the excess sales shall be paid in cash on the 11st of each month if it exceeds the source.

(3) Special performance rating: A special performance rating shall be paid according to consulting outcomes, but the amount shall be subject to separate consultation.

Article 11 (Term of Contract)

The term of validity of this contract shall be 12 months from the date of conclusion of the contract. It shall be automatically extended by 12 months in which no declaration of intention is made in a separate document by one month before the expiration of the contract.

m. (D) advisory contract (A evidence 10)

4) Meanwhile, on January 8, 2005, FF with AA of the F Representative on the following management:

The consulting contract was concluded and the contract period was expired on December 2007, and FF was also terminated on September 2007.

18.As between SS, the following legal, accounting, and strategic reviews relating to the operation of the following hospital:

Korea Certified Public Labor Attorney Office F of November 6, 2007

The following contract was entered into between the parties to the contract, and each such contract was entered into:

Newly, it has been maintained up to now.

Article 1 (Purpose)

The purpose of this Agreement is to provide advice to Section B (G) for projects intended to carry out the hospital management and administration of Party F (F) as follows:

1. Advice on legal review related to management by Gap;

2. Advice on review of accounts related to management Gap;

3. Advice on strategic review related to management Gap;

Article 2 (Status of B)

B shall give full advice with expert knowledge for consultation with A. In addition, Eul shall be the center of experts in each field, such as attorneys-at-law and accountants, and shall proceed with advice as a result of a review conducted by experts in both fields, such as attorneys-at-law and accountants. The duties of Eul shall be limited to advice.

Article 3 (Payment of Advisory Expenses)

1. A shall pay 00,000 won (the relevant tax shall be borne by A) monthly as remuneration for advisory services to B;

2. The expenses for a business trip to be incurred at Gap's request, other than the specified business trip, shall be the actual expenses, and the expenses shall be borne by Gap;

Article 4 (Term of Contract)

The contract term of this contract shall be from September 18, 2007 to March 17, 2008, and the period may be renewed through mutual consultation. The advisory expenses shall be deposited in advance on the first day of the contract.

m. (S) advisory contract (A. 11)

Article 2 (Scope of Consultation)

the scope of the advice to be provided by Section B shall be as follows:

1. Counselling and consulting on labor-related Acts and subordinate statutes;

2. Matters concerning labor-management relations and collective bargaining and collective action;

3. Personnel or labor management affairs;

4. Matters concerning the improvement of organization and personnel system;

5. Enactment and amendment of internal regulations;

Article 4 (Term of Contract)

The contract term of this contract is from November 2007 to May 2008, and explicitly expressed one month prior to the expiration of the contract term.

shall be deemed to have been automatically extended from the expiration date of the contract.

Article 5 (Consultation Remuneration)

(1) A shall pay 500,000 won per month to B as advisory fees.

5) Since then FF, on January 1, 2009, as follows:

H. The instant franchise store agreement was concluded between January 21, 2010 to December 27, 2010.

At 12 times each 3,300,000 won paid 39,600,000 won in total. D on the other hand, 2008

5. 14.O(O) contracts for sirens (Evidence No. 23), O(O) and yarns;

Accordingly, each contract for the use of S brand (A No. 24) was concluded.

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40 40 40 40 40 40

Article 1 (Approval for Admission)

The headquarters (D) shall be designated or used by the guidelines for the operation of the members of the headquarters and other headquarters.

It shall approve the use of the union trademark and trade name by the franchise store (F).

Article 3 (Term of Contract)

(1) The term of this contract shall be three years from the date of conclusion of the contract, until December 201.

(2) Unless a contract is filed at any of the headquarters or chain stores two months before the expiration of the period referred to in the preceding paragraph.

In other words, it shall be extended for three years, and it shall be in accordance with the preceding paragraph.

Article 6 (Scope of Contracts)

(1) The headquarters shall be deemed to grant the right to use brand and include all kinds of forms and designs.

(2) The training of staff members on duties STING and staff members shall be provided, and their own programs and progress on duties shall be provided free of charge.

(3) A franchise store shall carry out the same decision-making process in relation to the preparation of its opening members, a medical treatment plan, and a decision-making process to improve its profit structure.

(4) Headquarters shall provide its joint use on its website.

(5) The headquarters shall present all-inclusive and active opinions on labor and tax services.

(6) The headquarters shall present its opinions on the management decision-making conducted in connection with the opening and operation of a franchise store.

(7) It shall provide a yearly and monthly marketing plan and implementation: Provided, That actual expenses during the marketing process shall be borne by the member shop separately.

(8) Any educational program provided by the headquarters may be present at a free of charge.

Article 7 (Payment of Price)

(1) In principle, a chain store shall pay the following amount to a bank passbook designated at the 10th day of each month from the contract date:

(2) A chain store shall deposit KRW 3 million once a month from the date of a contract (Provided, That the penalty tax shall be imposed separately).

Article 13 (Management Guidance, etc.)

The headquarters shall, if deemed necessary, dispatch the affiliated stores to conduct the following business guidance activities:

1. Merchandising: ����제품 소개와 개개의 제품 특성을 살리는 방법에 대한 해설 및 지도

2. The Minister of Agriculture and Forestry shall analyze the characteristics and market trends in this case and provide guidance thereon;

3. Sales-Promotion: ����제품의 판매증진 지도

4. Various other issues arising from the management of the store in this case, including management, accounting, and tax counseling.

Analysis Guidance on this issue

5. A chain store shall request the head office to dispatch its training personnel and recognize the necessity of the head office to dispatch its personnel;

(2) If it is necessary for the head office to dispatch independently the head office training personnel, the head office shall immediately

The training personnel may be dispatched. The expenses incurred in the dispatch shall be separately determined.

Article 16 (Advertisements and Publicity)

(1) The headquarters shall place a plate, such as a Kapa, newspaper, TV, magazine, Radio, theater, and Bus advertising to promote the sale of chain stores.

Each activity shall be executed at the plan and expense of the headquarters, and some of the price may be requested to a franchise store.

(2) The headquarters may subsidize promotional items, etc. to promote the sales of chain stores, and expenses incurred therein shall be fully or partially borne by the headquarters.

may bear part of this section.

- 10 -

6) The instant workplace, D, and F are the same trade name as “A D D D D Dental,” and the F are used on 2010.

1. 27. The new workshop materials held in Jeju-do shall be subject to the standards for incentives for 2010;

In relation to incentives standards in 2009, the estimated amount of payment by class is written,

The performance amount of the target month, etc. (Evidence A No. 29) is written.

F) On September 5, 2005, F applied for the trademark “S dental service” (designated goods)

7. Upon completion of trademark registration on November 1, 201 and thereafter January 2, 2013, DD is an exclusive licensee (use period:

The registration was made from December 21, 2012 to July 11, 2016.

8)D did not employ a separate employee in 2010, and thereafter March 1, 2012.

O was employed as the chief of department. D was the head office of this case, and BB

Between thisO and thisO, with respect to 10 square meters of office of O-dong O-dong O-dong O-O (O-dong O-dong O-O-O-O-O-dong, Daegu-gu O-O-O-O-O-type, the rental deposit amounting to KRW 10 million was entered into on May 7, 2014 to May 6, 2016, and D moved its head office to the head office address on June 13, 2014. < Amended by Act No. 12724, May 7, 2014>

Facts having no dispute over recognition, Gap's 4, 5, 7 through 26, 29, 30, 31, and Eul's 2 through 5,

Each entry of evidence 7, 8, and 9 (including each number), witness BB,O, andO, and the purport of the whole pleadings.

D. Determination

1) Burden of proof of necessary expenses

The burden of proving the tax base which is the basis of taxation in a lawsuit seeking income tax or corporate tax revocation;

tax authority and the tax base shall be the tax authority's income less necessary expenses.

The burden of proof for admission and necessary expenses shall be borne by the tax authority or necessary expenses shall be borne by the taxpayer.

- 11 -

most of the facts giving rise to necessary expenses are favorable and all the facts controlled by the taxpayer.

Considering that such proof is easy as it is located in the territory, the taxpayer shall be subject to such proof.

It is reasonable to presume the absence of necessary expenses, which do not perform the verification activity.

This means that the tax authority's proof of necessary expenses is reduced in income.

It would normally be difficult to prove the passive fact about the reason for the withdrawal.

In addition, considering the fact that there is a need to prove the taxpayer by permitting the presumption of non-existence.

Recognition of sex is also consistent with the concept of fairness (Supreme Court Decision 86 May 24, 198).

See Decision 121, see, e.g.

2) Determination as to whether the instant personnel expenses were included in the necessary expenses

According to the above facts of recognition and the above evidence, the following circumstances, i.e. F., the F

손익계산서 및 계정별원장상에 2010. 1. 1.~2010. 12. 31. 직원급여 315,552,558원, 성과금 및 제수당 52,365,930원 합계 367,918,448원이 계상되어 있는 점, ② FF가 수기로 작성한 메모상에도 FF가 2010년 1월, 2월, 3월, 11월 12월 직원들에게 인센티브를 지급한 것으로 기재되어 있는 점, ③ FF가 작성한 엑셀장부상 총 매출액이 월별목표 매출액을 초과하는 부분의 약 10% 정도가 FF의 직원들에게 성과급으로 지급된것으로 보이는 점, ④ FF는 이 사건 인건비와 관련하여 직급에 따른 지급비율과 그산정기준과 산정액을 상당히 구체적으로 제시하고 있는 점, ⑤ 이 사건 사업장, OO점 및 OO점의 2010. 1. 22. 신년회 워크샵자료에는 2010년도 인센티브 기준과 관련하여직급에 따른 개략적인 지급액이 기재되어 있고, 2009년도 인센티브 기준 등과 관련하여 목표 월 성과액 등이 기재되어 있는 점, ⑥ FF의 직원들은 FF로부터 월별 목표매출액을 달성했을 경우 인센티브로 위 매출액 초과분의 일정비율을 현금으로 지급받았음을 확인하고 있는 점, ⑦ FF의 진료스텝으로서 부실장인 OO은 이 법정에서

The employees of the instant workplace, including themselves, stated that they were paid the instant personnel expenses;

Incentives payment standards, grounds for changing monthly target sales, etc.;

(8) The F shall pay the current employees performance rates in cash when the monthly objective sales are achieved.

In light of the fact that F appears to have been doing so, F is required to have employees to pay the instant personnel expenses.

In fact, it is reasonable to deem that the instant personnel expenses should be recognized as necessary expenses.

Therefore, FF's above argument is reasonable.

3) Determination as to whether the advisory fee of this case was included in necessary expenses

In light of the above-mentioned facts and the above-mentioned evidence, in light of the following circumstances known:

Part of the testimony of witness BB andO is difficult to believe, and evidence A 10 to 36 (each number)

The testimony of each description, witness BB, andO alone is insufficient to recognize that FF was actually provided with services under the instant franchise agreement by O in 2010, and there is no evidence to acknowledge otherwise. Accordingly, the advisory fee of this case is necessary expenses.

FF’s above assertion that the recognition should be made is without merit.

① Article 6 of the franchise agreement of this case provides DD with F with a service that DD provides to F, 'right to use brand', 'right to use employees', 'Provision of staff training and education', 'decision-making for the purpose of improving the research and treatment plan and profit structure', 'decision-making for improving the franchise store', 'labor'.

In addition, it provides a comprehensive and active opinion on tax services, 'Presentation of opinion in management decision-making', 'market planning and implementation', etc.

② F is a trademark right holder who completed the trademark registration of “O dental services” on July 11, 2006, and is also a trademark right holder who completed the trademark registration of “O dental services.”

1.2. 2. DD was registered as an exclusive licensee, and it is logical that DD, which had no authority over the trademark at the time of 2010, granted FF a trademark right to use the trademark and FF pays the price to DD.

③ From September 2007 to September 2007, FF entered into an advisory contract with the O and paid advisory fees of KRW 500,000 per month for the legal, accounting, and strategic review matters related to hospital management. From November 2007, F has entered into an advisory contract with the OO of the Certified Labor Affairs Consultant and received advice on matters such as labor-management relations, personnel management, labor management, organization, and personnel system improvement, etc., and has paid advisory fees of KRW 50,000 per month.

Therefore, ‘Presentation of comprehensive and active opinion on labor and tax services', ‘Presentation of opinion in management decision-making', ‘distribution of opinion', ‘marketing plan and implementation', ‘F being provided by D'.

The contents of the advisory contract with OO and certified labor affairs consultantO are overlapped most.

④ In addition, D at the time of 2010, its head office is the same as the instant place of business, FF company director and wife B was the representative director, and there was no separate employee, and it seems that BB, the wife, did not have the ability to consult F with F, such as the submission of a comprehensive and active opinion on labor and tax services, the presentation of opinion in the management decision-making, and the implementation of marketing plan and implementation.

(5) F means, at the place of business of this case, the opening of the dental hospital and being engaged in sex business in 2010.

As such, there was no need to receive services such as ‘working-rating' for the duties of employees and ‘human decision-making related to the preparation of a member shop'.

(6) F shall seek advice in connection with the maintenance, management, and expansion of the CCC network.

Although it is alleged that the service contract was concluded with D and the advisory fee was paid, this case

The franchise contract shall provide FF advice on the use of brand from DD and the management of F Hospital.

Since this business management and expansion are conducted by D in return for receiving the same, FF does not seem to have any reason to pay consideration to D for the maintenance, management and expansion of the CCC network.

4) Sub-committee

Therefore, the personnel expenses of this case should be included in the necessary expenses, and the reasonable tax amount should be based on such premise.

The calculation is clearly made in the calculation of KRW 27,597,858, such as the calculation of the tax amount in attached Form 2.

The portion of the disposition exceeding the legitimate tax amount is illegal.

3. Conclusion

Thus, F's claim is justified within the scope of the above recognition, and the remainder of the claim shall be accepted.

It is dismissed as it is without merit. It is so decided as per Disposition.