1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. The Plaintiff is a company that was established on February 7, 2003 and operated a reinforced concrete construction business as its main business.
On June 1, 2014, the head of the Incheon District Tax Office confirmed the fact that the amount omitted in sales from 2009 to 2012 as a result of the integrated investigation conducted by the Plaintiff was KRW 1,636,476,00, and issued a notice of change in the amount of income (hereinafter “the notice of change in the amount of income”) that the said amount was disposed of as bonus (hereinafter “the notice of change in the amount of income”) to B who is the actual representative director of the Plaintiff.
B. On July 10, 2014, the Plaintiff filed a revised return on the tax on the earned income of B (hereinafter “instant revised return”) following the instant notice of change in the amount of income, but the Plaintiff received the notice of change in the amount of income and submitted a detailed statement of the tax withholding return to the Defendant on July 10, 2014, which is the subsequent due date for payment, and paid the amount of tax withholding.
The acts of the plaintiff and the defendant are referred to as the revised report, and it is called a revised report for the convenience of discussion.
On September 3, 2014, an appeal was filed with the Tax Tribunal to revoke the notification of the change in the income amount of this case on the ground that the actual owner of income is different.
However, the above claim was dismissed on February 26, 2015, and the plaintiff did not institute an administrative litigation.
C. After that, on January 12, 2016, the Plaintiff filed a request for correction of the revised return of this case with the Defendant (hereinafter “instant request for correction”) by asserting that the method of estimated correction based on the notice of change in the amount of income in this case was unreasonable and unreasonable and that the amount of income cannot be recognized.
Where a withholding agent's right to request for correction has been collected and paid income tax withheld after undergoing the year-end tax settlement procedure according to the notice of change in amount of income and submitted a payment record.