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(영문) 부산지방법원 2016.03.31 2014구합4147

법인세 등 부과처분취소

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1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

On July 11, 2008, the Plaintiff’s type B operated a personal enterprise with the trade name “C”, and the main purpose of the business was 10,000 won, total number of issued and outstanding shares, 10,000 won, 100,000 won, and 100,000,000 won, and the representative director’s incorporation of D (hereinafter “D”).

D The representative director was replaced from B to E on December 11, 2009, and the total number of outstanding shares was 20,000 shares on December 12, 2009, and the amount of capital was 200,000,000 won. On March 22, 2011, the representative director was replaced from E to F as the Plaintiff’s accommodation.

After having taken office as D’s internal director on June 5, 2009, on March 25, 201, the Plaintiff resigned from D’s internal director and was appointed as an auditor on the same day. The Plaintiff received from D the payment of KRW 25,457,125,26,602,975,25,201,25,630,630,490, 201, 33,64,94,90, and KRW 34,501,00 for each benefit.

D was in arrears with corporate tax, value-added tax, etc. accrued from 2012 to 2014, and was voluntarily closed on June 30, 2014, and the delinquent tax amount as of September 30, 2014 is KRW 246,202,00 in total.

D The details of the holding and change of shares each year from the time of establishment to the time of closure are as follows:

(4) The defendant has no capacity of 0,000 (10,000) 20,000 20,000 20,000 20,000 20,000 20,000 4,000 4,700 (4,000) 4,700 4,000 4,700 9,800 (9,800) 9,80 (9,800) 1,500) 1,500 (30,500) 1,50,500 (30,50) 1,500 (3,500),80) 1,500 (3,500-1,500,500) 1,500 or 500-1,500 or 400-H (40,500-4,000)