1. The plaintiff's claim is dismissed.

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

Details of the disposition

On September 10, 2010, the Plaintiff was sentenced to a conviction of two years, additional collection charges,00,000 won, which became final and conclusive on June 30, 2011, as criminal facts of breach of trust in the Busan District Court, that “the Plaintiff received money and valuables from a person who wishes to be employed as a member of the port and transport union in collusion with C, D, etc. while working as a port and transport union member from March 2005 to August 2009, or from a person who wants to be promoted from among members of the port and transport union members under the name of employment solicitation, or from a person who wants to be promoted as a promotion solicitation, and received money and valuables from him/her from December 2007 to October 2008.” The Plaintiff filed an appeal and final appeal on the grounds of unreasonable sentencing, etc., but the judgment on June 30, 2011 became final and conclusive as it is.

(Dasan High Court Decision 2010No749, Supreme Court Decision 2011Do2296, etc. (hereinafter “instant judgment”). Upon the instant judgment became final and conclusive, the Plaintiff fully paid KRW 260,000,000 to the Busan District Prosecutors’ Office on October 26, 201.

On the other hand, the Defendant identified the Plaintiff’s above KRW 260,00,000,00 that was delivered to the criminal act in breach of trust as above, as other income under Article 21(1)24 of the former Income Tax Act (amended by Act No. 9270, Dec. 26, 2008; hereinafter “former Income Tax Act”), and determined and notified the Plaintiff of the global income tax of KRW 113,417,90 for the global income tax of August 1, 2008.

(hereinafter “Disposition in this case”). After the Supreme Court en banc Decision 2014Du5514 Decided July 16, 2015 (hereinafter “Supreme Court Decision 2015Du1499 Decided July 16, 2015”), a taxation summary of control and management of illegal income.

In the event that the possibility of loss of economic profits inherent in illegal income, such as confiscation or collection, has occurred after the fulfillment of the tax liability, the tax authorities initially established the tax liability for illegal income.