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(영문) 부산지방법원 2015.10.29 2015구합869
소득금액변동통지처분취소등
Text

1. The plaintiff's claims against the defendants are all dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a company established on February 3, 2001 and engaged in planning, attracting, and operating agency business for international conferences and exhibitions, and B is a person who serves as the representative director of the Plaintiff from the time of establishment of the Plaintiff.

B. From April 10, 2014 to May 9, 2014, the Busan Regional Tax Office conducted an integrated investigation of the Plaintiff’s corporate tax, and confirmed that the Plaintiff provided an exercise agency service at the request of an incorporated association C (hereinafter “incorporated”) from 2010 to 2012, and that KRW 870,430,000,000,000,000,000,000,000,000,000,000,000 won, such as the exercise cost paid by the non-party corporation, was returned to the representative director B’s personal account. Accordingly, the head of Busan Regional Tax Office determined that the bonus income accrued to the Plaintiff for the year 2016,630,000 won (=7,971,741,000 won reverted to the year 2010,000,0000 won (hereinafter “the above notice of income income accrued to the non-party corporation”).

C. Meanwhile, upon receipt of the notice of taxation data from the Busan Regional Tax Office, the head of Suwon District Tax Office included the above omission of sales in gross income and the expenses corresponding thereto in deductible expenses; on June 3, 2014, he/she issued a disposition to correct and notify the Plaintiff of the corporate tax for the year 2010, KRW 27,221,636, corporate tax for the year 201, KRW 8,539,598, and KRW 127,149,682, corporate tax for the year 2012, and KRW 179,449,854 (hereinafter “instant disposition”).

The corporate tax that the plaintiff originally reported and paid in the business year 2010 was KRW 9,905,619, and it was in the business year 2011.

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