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1. The Defendant’s imposition of KRW 118,870,00 against the Plaintiff on February 1, 2016, of KRW 175,930 for local income tax belonging to year 201.
Reasons
1. Details of the disposition;
A. Until June 15, 2012, the Plaintiff was a member attorney-at-law of law firm B, and thereafter, as an attorney-at-law of the personal law office, appointed a number of bankruptcy cases from 2011 to 2013 as a trustee in bankruptcy and performed his/her duties.
B. From 2011 to 2013, the Plaintiff performed the bankruptcy trustee’s business regarding bankruptcy and received a total of KRW 234,147,320 (hereinafter “instant remuneration”). The Plaintiff considered it as other income under Article 21(1)19 of the Income Tax Act and included it in the amount of income for each year of year, and filed a comprehensive income tax return and payment by applying 80% of necessary expenses pursuant to Article 87 subparag. 1(b) of the Enforcement Decree of the Income Tax Act.
C. However, on the ground that the instant remuneration constitutes business income, the head of Seodaemun-gu Tax Office re-calculated the Plaintiff’s global income for the year 201 through 2013 as global income, and notified the Plaintiff of the global income tax for the year 2011 through 2013 as follows (hereinafter “instant global income tax imposition disposition”), and imposed and notified the Plaintiff of the global income tax for the year 201 pursuant to Article 93(2) of the former Local Tax Act (Amended by Act No. 12153, Jan. 1, 2014); and imposed KRW 175,930 of the local income tax for the year 201; KRW 2,87,810 of the local income tax for the year 2012; and KRW 1,592,950 of the local income tax for the year 2013.
The disposition of this case shall be deemed to have been imposed and notified by the defendant pursuant to Article 93 (5) of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014); / [the disposition of this case global income tax] (the disposition of this case] the penalty tax notified as the penalty tax to the trustee in bankruptcy for which the principal tax to be reverted belongs (the original unit: 46,493,9601, 18601, 188, 7630,57 (i) 1,759, 3012107,50,000,386, 195, 91, 951, 9555 (amended by Act No. 12153, Jan. 1, 2014; hereinafter referred to as "the disposition of this case"); (ii) the penalty tax notified as the penalty tax to the trustee in bankruptcy; and (iii) 570,787,285,1365