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1. On May 1, 2013, the Defendant imposed an imposition of global income tax of KRW 558,738,250 on the Plaintiff for the year 2007.
Reasons
1. Details of the disposition;
A. From March 31, 2006 to October 25, 2007, the Plaintiff was registered as the representative director in the corporate register of B Co., Ltd. (hereinafter “instant company”).
B. On May 1, 2013, the Defendant confirmed that the instant company omitted a declaration of KRW 1,413,429,70 of the sales amount in 2007, and deemed the said amount as a bonus to the Plaintiff who was the representative director, and rendered the instant disposition imposing global income tax on the Plaintiff 558,738,250 of the global income tax for the year 2007.
C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on February 21, 2014, but the appeal was dismissed on May 27, 2014.
[Reasons for Recognition] Uncontentious Facts, Evidence No. 1-2, Evidence No. 1-2, Evidence No. 1-7, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The plaintiff's assertion was merely registered as the representative director of the company of this case upon C's request, and it was not actually involved in the operation of the company of this case. Thus, the disposition of this case against the plaintiff, which is merely a representative, is unlawful.
(b) as shown in the attached Form of the relevant statutes;
C. The purpose of the corporate tax law is to allow the representative to consider certain facts that can be recognized as such in order to prevent an unfair act under tax laws by a corporation as a bonus to the representative without any substantive relation, rather than to establish the basis of the fact that such income was generated by the representative. The representative is substantially the representative who operates the company. Thus, even if the representative is registered in the corporate register as the representative director of the company, if there is no actual operation of the company, such recognized income shall be attributed to the representative and shall not be imposed.
Any person who is registered as the representative director on the corporate register shall be considered to operate the company substantially.