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(영문) 수원지방법원 2017.01.25 2015구합65347
종합소득세등부과처분취소
Text

1. The imposition of local income tax (resident tax) for the year 2009, among lawsuits against the defendant Leecheon-si market, of KRW 2,368,820,255.

Reasons

1. Details of the disposition;

A. On August 14, 1998, the Plaintiff opened a law office A, and closed its business on February 25, 2003. From August 9, 2002 to March 19, 2007, the Plaintiff was in office as the representative of a securities investment company. From January 1, 2009 to April 30, 2009, the Plaintiff was in office as an attorney-at-law belonging to a law firm world.

B. During the period from 2009 to 2012, the Plaintiff received 405,82,580 won (hereinafter “the instant money”) from the Seoul Central District Court in terms of the auditor of the Microfinance Foundation, the Seoul High Court and the Seoul Central District Court, the Standing Commissioner of the Seoul Central District Court, the Korea Deposit Insurance Corporation, and the Korea Deposit Insurance Corporation’s Committee for Deliberation on Financial Responsibility of the Korea Deposit Insurance Corporation, in terms of audit and inspection activities or meeting attendance expenses, as allowances, from the Seoul Central District Court, in the name of an advisory fee, consultation fee, meeting attendance expenses, and the sum of the income tax for each year of taxation.

C. The Defendants, on the ground that the instant money constitutes “business income” rather than “other income”, calculated the Plaintiff’s global income amount attributed to the year 2009 through 2012, and notified the Plaintiff on November 6, 2014, as indicated in the “total List of Taxation 1”, the Defendant Leecheon Tax Office issued a correction notice of global income tax (including filing a return and an erroneous payment for arrears) as stated in the attached Table 1 List of Taxation 2, and the Defendant Leecheon City notified the correction of local income tax (resident tax) as indicated in the “total Amount of Tax” column of Attached Table 2

The plaintiff

C. On April 20, 2015, the Tax Tribunal filed a request for a trial against each of the dispositions stated in the above. On April 20, 2015, the Tax Tribunal rendered a decision that “The imposition of global income tax by the defendant Leecheon Tax Office excluded the additional tax on negligent tax returns to correct the tax amount and dismiss the remainder of the claims.” Accordingly, the defendant Leecheon Tax Office, around May 27, 2015, stated the amount in the column of “additional tax on negligent tax returns” in the attached Table 1 of the taxation disposition to the

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