Suwon District Court 2012Guhap186, 2012.11

National Tax Service Review Income 2011-015 ( December 23, 2011)

It is recognized that the corporation has actually borrowed the provisional payment because it has been employed for a long time as the auditor of the corporation, and is registered as the person to whom the provisional payment statement belongs.

(As in the judgment of the court of first instance, the plaintiff is deemed to have borrowed the provisional payment of this case, etc., and thus, the plaintiff was deemed to have borrowed the provisional payment of this case, etc., in light of the fact that the plaintiff was registered as an auditor and sealed as an auditor in the meeting minutes of the board of directors, received long-term wage and salary from the relevant corporation, and the person to whom the provisional payment belongs

2012Nu31757 Global income and revocation of disposition

AAA

Head of the High Tax Office

Suwon District Court Decision 2012Guhap1186 Decided September 11, 2012

April 12, 2013

May 10, 2013

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The judgment of the first instance shall be revoked. On July 1, 201, the imposition of global income tax of 2007 and 000 won for 2008 and 000 won for 2009 shall be revoked.

The reasons for this decision are as stated in the reasons for the judgment of the court of first instance. If so, and the plaintiff's request shall be dismissed as they are without merit, and the judgment of the court of first instance is justified as it is with this conclusion, and it is so decided as per Disposition.