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1. On December 5, 2013, the Defendant imposed an imposition of global income tax of KRW 41,416,563 on the Plaintiff for the year 2010.
Reasons
1. Details of the disposition;
A. B (hereinafter “instant company”) is a company established on July 26, 2006 for the purpose of housing development business, etc.
From December 24, 2008 to April 25, 2016, the Plaintiff was registered as a joint representative director in the corporate register of the instant company as well as C.
B. The Defendant confirmed the fact that the instant company discontinued its business without filing a report on the tax base and amount of corporate tax for the business year 2010, and determined the corporate tax by calculating the estimated income amount for the instant company and calculating the corporate tax amount for the instant company. On the other hand, 402,480,320 won of the estimated corporate tax for the business year 2010 and the outstanding amount of the corporate tax, such as loans, were recognized as the outstanding amount of KRW 34,210,827 of the outstanding amount of the corporate tax for the business year 2010 and the outstanding amount of KRW 34,210,827 of the outstanding amount of the corporate tax for the business year 2010, and notified the Plaintiff of the change in the amount of income on February 24, 2012.
C. On December 5, 2013, the Defendant imposed global income tax of KRW 73,883,410 on the Plaintiff for the year 2010 based on the amount of income adjusted as above. D.
On March 6, 2014, the Plaintiff appealed and filed an appeal with the Tax Tribunal on May 29, 2014. The Tax Tribunal decided that “The imposition of global income tax amounting to KRW 73,883,410, which was reverted to the Plaintiff on December 11, 2013 by the Defendant to the Plaintiff on December 11, 2013, shall be corrected by subtracting KRW 73,351,853 from the amount of the recognized bonus to KRW 226,745,573, which was the amount of the Plaintiff’s imposition of global income tax for KRW 226,745,573, and the remaining claims for
In accordance with the purport of the above decision of the Tax Tribunal, the Defendant corrected the Plaintiff’s total income tax of KRW 31,053,411 and penalty tax of KRW 10,363,152 to KRW 41,416,563.
In the disposition imposing global income tax for December 5, 2013, the remaining portion of the disposition imposing global income tax for the tax year 2010 is the case.