No transaction is denied against a tax invoice for trademark rights or management consulting without actual supply.

Although the transaction of the tax invoice on the trademark right and management consulting without actual supply was denied, the notification of change in the amount of income to the deceased was ruled to be unfair disposition.

Article 106 of the Enforcement Decree of the Corporate Tax Act, when disposal of income, Article 21 of the Framework Act on National Taxes establishes

2015Guhap1776 Revocation of imposition of corporate tax, etc.

Trademark advertisements or previous businesses using its trade name, etc.;

There was no contribution to the formation of brand value, and only the plaintiff was in control of the plaintiff, using control over the plaintiff.

for personal withdrawal of its funds, with the officers and employees of the Plaintiff through SS

The judgment of conviction that the user fee of this case was paid after allowing the conclusion of the contract for the use of this case

A decision was made, and the facts alleged by the Plaintiff alone are that of the above criminal judgment in this case.

It is difficult to deem that there are special circumstances that it is difficult to employ, and ② JJGs new JG

The fact that trademark fees are paid when engaged in the business of manufacturing, processing, and selling capital at the trade name;

In order to carry on the same business, the Plaintiff, established by JJS newly established by JJD, is entitled to trademark rights.

Although there are no special circumstances to pay user fees by concluding a contract of use, the plaintiff shall be 190

○. With respect to the trademark of this case, which was used at the time of incorporation, DDR after its establishment.

The registration of trademark application for this case was made and the contract for use of this case was entered into, and ③ The plaintiff's officers

Whether the trademark affects the business profit of the plaintiff or not, and the amount paid as usage fees

practice by BB’s instruction without any evaluation as to whether it is appropriate;

The use contract of this case is considered to be the price required to be paid and paid.

SS led, which is a mere audit of the EES Holdings unrelated to the GG, to the extent that it is not a party to the transaction.

(5) DDR applies for the registration of application for the trademark of this case

Along to the time when the trade name of the plaintiff and the plaintiff is changed, the trademark of this case has a great value.

Despite the fact that the Plaintiff does not seem to have seen, the Plaintiff is the Plaintiff’s annual sales amounting to 0%.

(6) MM, a representative director of the plaintiff, has paid the amount without reasonable evaluation data.

The contract for use is managerial, managerial, and permanent from the NN president of III in the course of establishing the plaintiff.

In order to receive occupational assistance from the President of GGDD in this respect.

It is difficult to view that a trademark fee has been paid by way of such fact, and GGG

the consulting cost on the GG, but directly consulted by the GG;

According to the statement that there is no fact, DDR withdraws the plaintiff's funds individually.

for purposes of filing an application for the trademark of this case, which has been existing, and the name of the user fee

(1) The actual act of supplying the service may not be deemed to exist as having been received.

C. Therefore, the plaintiff's act of supplying the actual service under the use contract of this case is premised.

The primary and conjunctive arguments are without merit.

2) Whether the service cost of this case is included in deductible expenses and input tax deduction

In this regard, the facts recognized prior to the filing and entry of No. 2 and the purport of the entire pleadings shall be incorporated.

the following circumstances, i.e., e., EE alone Holdings, the Plaintiff’s shares at around 200:

Since the acquisition by transfer of ○○ shareholder, the Plaintiff is the Plaintiff’s ○○ shareholder, and ② The instant service contract

information about mid- to long-term business strategies and expansions requested by the Plaintiff to EE Holdings;

Matters concerning the management of resources and the establishment of strategies, matters concerning marketing strategies and policy development, and domestic and foreign countries;

Consultation on matters concerning investment and management, and various other matters, etc. for the enhancement of business efficiency;

service charges shall be paid in return for the receipt of such

(b) have professional human resources necessary for consulting in the relevant criminal cases by EEED Holdings;

There is no ability to provide practical consultation, such as advising on measures to improve the management of the plaintiff.

(3) The loan of advisory report sent to the Plaintiff by EEM Holdings

Division is not made at the request of the plaintiff, and its content is also the meaning of the advisory contract of this case.

in form with respect to the operation of a general corporation that is not related to trust matters;

(4) PPP and RR, which were the representative director of the Plaintiff in the relevant criminal case, can be seen as EE

홀딩스의 대표이사 QQQ, 감사 UUU으로부터 EEE홀딩스에 경영자문료

The request to support the operating expenses of EEM Holdings by remitting a certain amount of a month under the name of each month.

to support BB, the remittance of money as advisory fees in violation of the duty to support BB.

to obtain property benefits from EEED Holdings, and the amount equivalent to the same amount to the Plaintiff.

The criminal facts that inflict property damage, which have been convicted, becomes final and conclusive as they are, 5

EEE홀딩스의 대표이사인 QQQ는 20○.○.○. ○지방법원 20○고합○호

In the case, “BB, DD, CCC” as the representative director of EEE Holdings, a holding company of theG Group.

The plaintiff, a victimized company, in collusion with the division, shall be given each month as management consulting fee to the EEow Holdings.

The advice of this case is requested to provide support for operating expenses of EEED Holdings by remitting a certain amount of money.

be paid for services by entering into a contract and in violation of its duties, re-convening to EE alone;

A criminal suspect who has acquired profits in the mountain and caused property damage equivalent to the equivalent amount to the plaintiff.

A person who was actually convicted of the defendant, appealed to 200's high court 200's, but 200. 0. 0

The appellate court shall also maintain the judgment of conviction for the above facts of crime, but only the sentencing shall be mitigated.

(6) On the other hand, the above appellate court has rendered a judgment to the effect that the above judgment becomes final and conclusive.

'이 사건 각 범행은 BBB, DDD, TTT, TTD 등 BBB와 QQQ 등이 공

The facts are true under the pretext of advisory fees, management consulting fees, trademark rights fees, design consulting fees, etc.

'The fund of affiliated companies under such control has been distributed systematically and systematically to BB.'

according to the fact that the plaintiff made a decision, etc., the panel of the advisory contract of this case from EEM Holdings

It is difficult to see that the service was actually supplied. Accordingly, it is difficult to see the instant advisory contract.

The plaintiff's primary and conjunctive claims premised on the actual act of supplying the service shall all be made.

AABK Co., Ltd.

○ Head of tax office

November 17, 2016

December 2016 08

1. The Defendant’s notice of change in income amount related to BB’s disposal of other income in attached Form ○ [3. Income Change Notice] against the Plaintiff on 200. ○. ○. ○, the Defendant’s notice of change in income amount.

2. The plaintiff's remaining claims are dismissed.

3. Of the costs of lawsuit, 0% is assessed against the Plaintiff, and the remainder is assessed against the Defendant.

Each disposition listed in attached Form 1, which the defendant of the Gu office's branch made to the plaintiff on 200. 0. ○. shall be revoked.

1. Details of the disposition;

A. The Plaintiff (the trade name before the change refers to “CC”) is a company that engages in commercialization, YY production, and sales at the ○○○○-Eup ○○○○.

B. The Plaintiff entered into a contract on the exclusive license of the trademark and service mark (hereinafter “instant license agreement”) with DD on 200. ○, 200. ○, 200, 200, 200, 200, 000, 200, 200, 200, 000, 200, 200, 200, 200, 200, 200, 200, 200, 200, 200, 200, 200, 200, 000, 00,000, 200,000,000,000,000,000,000,00 won.

C. The Plaintiff entered into a management consulting service contract with EEE Holdings Co., Ltd. (hereinafter referred to as “EECE Holdings”) (hereinafter referred to as “instant service contract”) on 200. 0. 200. ○○○ and 200 from 200 to 2000. The Plaintiff paid the sum of KRW 00 per year by adding the sum of KRW 00 per year to KRW 00 from 200 to 200.

D. The Plaintiff entered into a contract for advisory commission with the Plaintiff on 200. 0. 200. BB (hereinafter “instant advisory contract”) and paid the sum of KRW 00 (Additional Tax) each year (hereinafter “instant advisory fee”) from 200. to 200. ○○○ annually under the title of advisory fee (hereinafter “instant advisory fee”).

E. As a result of the tax investigation conducted with respect to the Plaintiff, F: ① As the Plaintiff’s personal business chain from 200 to 2000, the trademark right royalty ○○○, which the Plaintiff paid to the Plaintiff, paid to the GG from 200 to 2000, considered the expenses not actually paid, as the trademark right royalty; ② as the consulting service fee paid by the Plaintiff to EE brokerage from 200 to 200, the consulting service fee ○○, which the Plaintiff paid to the EE brokerage, was deemed as the disguised processing cost as if the management consulting was received; ③ as the Plaintiff did not receive management consulting, the service fee in this case was excluded from deductible expenses and the input tax was deducted; ③ the Plaintiff’s personal business chain from 200 to 200,000, paid to H from 200 to 200,000, in order to make a disguised transaction, the Plaintiff should consider the processing fee in this case as other income in the actual transaction, and calculate the Plaintiff’s non-deductible income tax deduction as the Plaintiff’s other income.

F. Upon receipt of the notice of the above taxation data from FF, the Defendant imposed corporate tax and value-added tax (including additional tax; hereinafter referred to as "the instant disposition of imposition") on the Plaintiff on 00.0.0.0 also, the Defendant disposed of the instant usage fee, which was non-deductible in the calculation of corporate income amount, as stated in the attached Form ○○ on 200.0.0.0, and disposed of the instant advisory fee as other income against BB, and issued a notice of the change in income amount (hereinafter referred to as "the notice of change in income amount") to the Plaintiff.

G. The Plaintiff appealed and filed a petition for an inquiry with the Tax Tribunal, but the said petition was dismissed on 200.0.

[Ground of recognition] Facts without dispute, Gap's evidence of ○○, Eul's evidence of ○○ and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

1) As to the instant royalty, since the Plaintiff entered into a trademark use agreement with DDR on 190. 0. 19, the Plaintiff paid the instant royalty to the Plaintiff while running a business by using the trademark registered with DDR, it does not fall under the processing cost, and thus, it should be included in the Plaintiff’s deductible expenses and deducted from the input tax amount. Therefore, the instant tax disposition imposed on other premise is unlawful. In preliminaryly, in light of the Plaintiff’s establishment circumstances, it is evident that the Plaintiff is not an intellectual property right holder for the instant trademark, and even if the owner of the instant royalty is a third party, other than DD, the Plaintiff concluded the instant royalty contract with the trust of the Plaintiff as the actual owner of the trademark right, and paid the royalty. Thus, the instant royalty is not clear whether the instant royalty is excessive, and even if it is deemed that the amount exceeds the reasonable amount, it is unlawful to exclude the Plaintiff from the amount of the instant royalty, in light of the fact that the Plaintiff did not actually use the instant royalty to a third party.

2) As to the instant service costs, the Plaintiff primarily entered into the instant service contract with ○○○○○○○ Holdings and received advice for management consulting from the said company, the instant service costs do not fall under the processing costs, and thus, should be included in the Plaintiff’s deductible expenses and deducted as the input tax amount. Therefore, the instant disposition of imposition imposed on a different premise is unlawful.

Preliminaryly, even if the instant service contract was concluded by coercion, the conclusion of the contract by coercion is merely subject to cancellation of the contract and civil damages claim, and as long as the service was provided pursuant to the instant service contract, the Plaintiff, the other party to the contract, who paid the consideration, shall not be included in the Plaintiff’s deductible expenses, and the disposition of imposition of this case, which deducted the input tax amount from the Plaintiff’s deductible expenses, is unlawful.

3) As to the instant advisory fee

The Plaintiff entered into an advisory commission agreement with the BB on 200. ○○, BB, and received advisory services throughout the overall management, including the Plaintiff’s discovery of new projects and the development of new products. As such, the instant advisory fee does not fall under the processing cost, and should be included in the Plaintiff’s deductible expenses and deducted as the input tax amount, the instant disposition is unlawful.

4) As to the notice of change in the income amount of this case

A) Since the instant usage fee and advisory fee were provided with legitimate services under the agreement lawfully concluded and the Plaintiff paid them to DD and BB, deeming the instant usage fee and advisory fee as the processing cost and making the instant notification of the change in the income amount was unlawful.

B) Regarding the part on BB of the notice of change in the amount of income in this case, the Plaintiff cannot establish the Plaintiff’s withholding duty due to the Plaintiff’s death of BB from the Defendant around 200, prior to receiving the notice of change in the amount of income in this case. Even if the Plaintiff’s withholding duty is established, BB terminated the Plaintiff’s withholding duty on each global income tax return and payment on the income included in the tax base of the notice of change in the amount of income in this case. Therefore, the part on BB of the notice of change in the amount of income in this case relating to the notice of income in this case is unlawful, because it did not meet the requirements for withholding duty,

B. Relevant statutes

Attached Form 2 shall be as listed in attached Table 2.

(c) Fact of recognition;

1) Regarding the instant usage fee

A) On the other hand, the Plaintiff’s articles of incorporation, effective from 190.0.1, 190.3 hereinafter “JJ(hereinafter “JJ”) established the Plaintiff as a new company in the ○○○○-gun, ○○○○-gun, and its ground building, and set up a new company to continue the work for the work for the work. On the other hand, Article 0 of the Plaintiff’s articles of incorporation, which was effective from 190.0.1, provides that “A company shall be called “CC,” and the name of “CC and the route of “CC” is indicated in the signs of the articles of incorporation.

B) After the Plaintiff’s promoters decided to establish the Plaintiff using KK Co., Ltd. (hereinafter “KK”), they entered into a contract to comprehensively take over all the job-level programs operated in ○○ 3 on 190.0, and changed the trade name on ○ ○ 190.0 from KK to “LL” for a stock company.

Article 0 (Scope of Establishment of Exclusive License) Article 0 (Scope of Establishment of Exclusive License) of the Trademark Registration No. 000, the Trademark Registration No. 100, the Trademark Registration No. 100

(1) Trademark No. 0

(a) Period of use: From the 190th day of April to the 20th day of April;

(b) Area to be used: To be discharged from the Republic of Korea. Designated goods: The same as indicated in the register;

(2) Trademark No. 00

(a) Period of use: From the 190th day of April to the 20th day of April;

(b) Area to be used: To be discharged from the Republic of Korea. Designated goods: The same as indicated in the register;

(3) Service mark No. 0

(a) Period of use: From the 190th day of April to the 20th day of April;

(b) Area of use: The designated goods shall be discharged from the Republic of Korea. In establishing the exclusive license of a trademark or service mark subject to Article 0 (Conditions of Establishment of Exclusive License) of the same Article as indicated in the register, the Plaintiff shall pay to DD usage fees for the use of the above trademark or service mark as follows:

C) DD, the south of BB, completed each application for trademark registration(OO) and service mark (service mark registration No. 00) with respect to “CC on 0.0.0.0.00, and completed the application for trademark registration as to “CC’s log (trademark mark No. 000,000)” on 190.0.0.00. (hereinafter the above trademark, service mark, and log No. 106, referred to as “instant trademark”).

D) The Plaintiff entered into a contract on the use of the trademark of this case with 190. 00. 00. ○. Do, and the contents thereof are as follows.

(1) Rent: 0% per annum of sales;

(2) Method and time of payment: Each month’s annual sales shall be paid on the ○ day of the following month, and shall be paid from the sales of the month in which the contract is concluded.

Article 0 (Scope of Establishment of Exclusive License and Renewal of Period of Use) In principle, the period of use of each right within the scope of establishment of Exclusive License under Article 0 above shall be extended automatically by renewal of the period of use from the day following the expiration date of each right to the expiration date of the period of use, but the contract shall be renewed when there is a request for change

In establishing an exclusive license for a trademark or service mark subject to Article 0 (Conditions of Establishment of Exclusive License) (Conditions of Establishment of Exclusive License), the Plaintiff shall pay the fees for the use of the above trademark or service mark as follows:

(a) Rent: 0% per annum of sales (by value-added tax)

(2) Method and time of payment: Each month’s annual sales amount shall be paid on the 0th day of the following month, and shall be paid from the sales amount of the month in which the contract was concluded.

Article 0 (Recontract for Use Fees of Exclusive License) In principle, a re-contract for the exclusive license shall be renewed every 0 years, but this Agreement shall apply when there is no change in the user fees.

In establishing an exclusive license for a trademark or service mark subject to Article 0 (Conditions of Establishment of Exclusive License) (Conditions of Establishment of Exclusive License), the Plaintiff shall pay the fees for the use of the above trademark or service mark as follows:

(1) User fees: From 200 to 200, 00 per month, 0% of monthly sales (additional tax) shall apply, while 0% of monthly sales from 200 to 200 shall apply from 200.

E) The Plaintiff and DD, the representative of HH, partly amended the instant use contract on 200. 00. 00, and the main contents are as follows.

F) DD, the representative of the Plaintiff and GGG, partly amended the instant use contract on 200.1. The main contents are as follows.

(2) Method and time of payment: A 0% of the monthly sales from October 200 to October 20 shall be paid from October 20, and 0% of the monthly sales from October 200 to October 20 shall be paid from October 20.

Article 0 (Recontract for Use Fees of Exclusive License) In principle, a re-contract for the exclusive license shall be renewed every 0 years, but this Agreement shall apply when there is no change in the user fees.

G) From 190. to 200.00, MM, the representative director of the Plaintiff, was investigated on 200.0., and it is difficult to view that the instant use contract was made to receive managerial and business assistance from the NN president of III in the process of establishing the Plaintiff, and it is difficult to view that the Plaintiff paid trademark fees as being made in order to obtain assistance from the NN president of III. However, considering that the agreement was a consulting cost for GGG, it was not directly consulted by GG, and that trademark fees were not paid when it was carried out in the trade name of III.

H) At the time of the investigation from 200. to 200.0., LL, the representative director of the Plaintiff, from 200.0 to 200.0, stated to the effect that: (a) the instant user fee was not related to the Plaintiff’s business purpose; (b) it was not clear that the reason for payment was made; (c) it was paid in practice; and (d) there was no doubt as to whether it was appropriate; and (d) it did not receive consultation from DD.

자) 원고의 대표이사였던 PPP는 20○. ○. ○. 조사 당시 이 사건 사용료가 원고의 사업목적에 도움이 되지 않고 부적정하게 지급되고 있었지만 관행적으로 지급해오던 것이고, 원고의 지주회사인 EEE홀딩스의 QQQ 사장의 지시가 강하여 BBB 회장의 뜻으로 알면서 이 사건 사용계약을 하고 그에 대한 사용료를 DDD에게 지제○조(목적) 본 계약은 원고가 수행하고자 하는 경영전반에 대한 업무와 관련하여 필요한 정보를 사전에 수집, 평가, 분석, 결과제시에 관한 제반 자문 업무를 EEE홀딩스에게 의뢰하는 사항을 규정함을 목적으로 한다.

Article 0 (Matters for Consultation)

1. Matters of advice requested by the Plaintiff to EE alone shall be as follows:

1) Matters concerning mid- and long-term project strategies and expansion;

2) the establishment of human resources management and strategies

급하였으며, QQQ 사장은 원고의 영업에는 관여 하지 않고 상표권 사용료나 고문수수료 같은 돈을 가지고 가는 것에 대해서만 RRR 전무에게 전화로 지시하였다는 취지로 진술하였다.

차) 원고의 대표이사였던 PPP 및 RRR은 20○. ○. ○. ○지방법원 20○고합 ○. ○(병합) 사건 (이하 '관련 ○사건'이라 한다)에서 'DDD, QQQ, SSS과 공모하여 DDD가 원고에 대한 지배력을 이용하여 원고의 자금을 개인적으로 인출할 목적으로 SSS을 통해 원고의 임원들과 이 사건 사용계약을 체결하도록 한 후 매달 원고의 매출액의 ○%에 해당하는 금액을 인출해가는 것임을 알면서도 그 요구에 응하여 상표권 사용료 명목으로 DDD 명의 계좌로 돈을 송금함으로서 업무상 보관하던 원고 소유의 돈을 원고의 이익과 무관한 용도로 횡령하였다'는 범죄사실로 유죄판결을 받아 이는 그대로 확정되었다.

2) Regarding the instant service costs

A) The Plaintiff entered into the instant service contract with 2000. 200. ○. EE alone, and the content thereof are as follows.

3) Matters concerning marketing strategies and policy development;

4) Matters concerning domestic and foreign investment and management

(v) Other matters, etc. for improving business efficiency.

2. EE Holdings shall carry out the duty of inquiry, submission of reports, etc., of matters requested by the Plaintiff from time to time in connection with the duty of Paragraph 2, and even if the Plaintiff did not request any action in connection with the duty, EE alone Holdings shall be an expert who naturally knows to work on the matter.

Article 0 (Consultation Fees)

1. The Plaintiff shall pay 00 won per month to EEM Holdings with advisory fees during the effective period of this contract (excluding surtax).

2. The advisory fee shall be paid at the beginning of each month to EEE Holdings Account.

3. Aviation charges, overseas stay expenses, domestic transportation expenses and accommodation expenses shall be separately subsidized for relevant expenses, where approval is obtained by reporting the detailed schedule of business and required schedule for expenses to the Plaintiff;

1. The Plaintiff may occasionally demand EEM Holdings from time to time to time to demand the contents set forth in Article 0, and if necessary, shall be reported in writing or by E-mail.

2. In the event that the Plaintiff requests the attendance report, EE alone Holdings shall faithfully comply therewith.

Article 0 (Term of Contract)

1. The term of this contract shall be 0 years from the ○○ in 2000 to the ○○ in 200.

2. The contract shall be automatically extended for a period of up to 0 years without filing an application for notification of contract modification in writing with the plaintiff or any EEE brokerage prior to the expiration of the period referred to in the preceding paragraph by not later than 0 months, and shall follow the preceding paragraph thereafter.

B) EE Holdings is a company of a business group substantially controlled by BB as a corporation established on 00. 200. ○1. 201 for the purpose of management consulting services. EE Holdings’s shares are owned by 0% by TT and DD, each of BB’s children, and TRC and TTPP, respectively. EE Holdings has 0% by 20%. EE Holdings is commissioned by the Plaintiff as a consultant on 200. 200 and 200. 30. 20. 20. 20. The Plaintiff’s shares ○○○○ (commissioning duties) was commissioned by BB, and BB accepts this and performs the following duties as the Plaintiff’s adviser:

1. Since the Plaintiff received advice on the finding of a new project, the Plaintiff is the ○○ shareholder.

C) After entering into the instant service contract, EE alone Holdings prepared and sent a monthly advisory report from 00 to 00 times even in cases where the Plaintiff did not request advice. In most cases, most of the content is related to general advice on the operation of the corporation (a change of relevant laws and regulations, operation of the corporation, etc.), contracts on labor relations, new laws and regulations, interpretation of new laws and regulations, interpretation of precedents, guarantee of leave or substitute holidays, retirement allowance,

라) 원고의 대표이사였던 PPP 및 RRR은 관련 형사사건에서 'FFF의 대표이사 QQQ, 감사 UUU으로부터 EEE홀딩스에 경영자문료 명목으로 매달 일정액을 송금하여 EEE홀딩스의 운영비를 지원해 달라는 요청을 받고, EEE홀딩스가 컨설팅에 필요한 전문적인 인력을 갖추지 못하고 있어 원고의 경영개선 방안을 조언해주는 등 실질적인 컨설팅을 할 능력이 없다는 사실을 알고 있음에도 BBB 을 지원할 목적으로 그 임무에 위배하여 자문료 명목으로 돈을 송금함으로서 BBB, TTT, DDD, QQQ, UUU과 공모하여 EEE홀딩스에 재산상 이익을 취득하게 하고, 원고에게 같은 금액 상당의 재산상 손해를 가하였다는 범죄사실'로 유죄판결을 받아 이는 그대로 확정되었다.

3) Regarding the adviser fee of this case

A) The Plaintiff entered into an advisory contract with 200. 200. 2B, and the content is as follows.

○. Advice on the development of new products by the Plaintiff. Consultation ○ necessary for the overall management of the Plaintiff. Other matters commissioned by the Plaintiff as necessary.

Article 0(Remuneration and Costs)

○ The advisory fee is annually ○○(s)(s) and the intermediate payment ○○○ is paid up to 200,000, and the intermediate payment ○○○ is paid up to 200,000. up to 20,000., and the remainder ○○ is paid up to 20,000.

○ At the request of BB, some of the advisory fees may be paid even before the due date for the payment of the ○ Du Do-ro.

The amount paid pursuant to the preceding paragraph may be deducted in order of the intermediate payment, ○○ intermediate payment, and ○○.

○B shall issue a tax invoice for advisory fees as of the due date for the payment of intermediate payments and the balance, and the Plaintiff shall deposit the tax invoice into the account designated by BB by the due date for payment.

The account in the latter part of the preceding paragraph may be changed under the agreement between the plaintiff and the BB.

The expenses incurred in commissioning BB shall be paid at actual expenses. In principle, the contract term of this Agreement shall be from 2000 ○○ to 200 ○○○○.

Article 0(Other Matters)

○ BB shall be registered with the competent tax office prior to the due date for the payment of the ○ doubleway.

○ The advisory duty of the BB is part-time.

○ Four Insurance (Health Insurance, National Pension, Industrial Accident Insurance, Employment Insurance) shall not apply.

B) The Plaintiff entered into a renewal agreement on the instant advisory contract with the representative of the FF on 200. ○○ and 200. ○○ and 200. ○○ and the FF on 200. ○, respectively, to pay ○○ (Additional Tax) as of the end of each month.

C) At the time of investigation on October 200, 200, LL, the former representative director of the Plaintiff, stated to the effect that: (a) at the time of investigation, the advisory fee of this case was paid in practice; (b) there was no fact that management consulting was paid; and (c) there was no fact that management consulting was provided; and (d) there was only one idea of technology each time in ○○ VV from the forum, but it is difficult to deem that the advisory fee of this case was consulted by BB.

라) 원고의 전 대표이사인 PPP는 20○. ○. ○. 조사 당시 이 사건 고문계약을 체결하게 된 경위와 관련하여, EEE홀딩스의 QQQ 사장이 RRR 전무에게 BBB 회장의 생활비 명목으로 월 ○만 원 정도는 지불되어야 한다고 전화를 해 그 후 이사회 회의를 통해 명목상 자문을 받는 것으로 해서 결정을 하였는데, QQQ 사장의 지시로 고문료를 결정하였고, ○년에○번 정도 구두로 한두 마디 정도로 간단하게 VV V에서 자문을 받았다는 취지로 진술하였다.

마) 원고의 대표이사였던 PPP는 관련 형사사건에서 'QQQ로부터 BBB에게 고문료 명목으로 돈을 좀 챙겨드리자는 제안을 받고, 20○.○.○.경 WWW 사무실에서 BBB이 원고의 경영과 관련하여 상시적이고 특별한 자문을 해주지 않을 것을 알면서도 BBB에게 원고의 자금을 지원하기 위해 고문위촉계약을 체결한 후 고문료 명목의 돈을 송금함으로서 BBB, QQQ와 공모하여 업무상 보관하던 원고의 자금 ○○원을 원고의 이익과 무관한 용도로 횡령하였다'는 범죄사실로, 원고의 대표이사였던 RRR은 관련 형사사건에서 'BBB이 원고의 경영과 관련하여 상시적이고 특별한 자문을 해주지 아니함에도 BBB에게 자금을 지원하기 위해 형식적으로 체결해두었던 이 사건 고문계약을 유지하여 자금인출의 근거를 만든 후 고문료 명목의 돈을 송금함으로서 BBB, QQQ와 공모하여 원고의 자금 ○○원을 원고의 이익과 무관한 용도로 횡령하였다'는 범죄사실로 각 유죄판결을 받아, 이는 그대로 확정되었다.

4) The death date of BB related to the notice of the change in the income amount of this case is presumed to be around 200.00.0.00. The BB reported and paid 2000 and 2000 of the global income tax on the income received from 2000 to 200.0 due to the advisory contract of this case.

[Ground of recognition] A-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O

D. Determination

1) Whether the instant usage fee is included in deductible expenses and the input tax deduction is deducted

On the other hand, the following circumstances, which can be seen by comprehensively considering the evidence mentioned above and the overall purport of the arguments, are ① the trademark of this case in the relevant criminal case is not a trademark with a special meaning in manufacturing, processing, and selling a job, which is the Plaintiff’s main business, and there is no DD.

3) Whether the adviser fee of this case was included in deductible expenses and input tax deduction

The following circumstances, which can be seen by comprehensively taking account of the evidence mentioned above and the purport of the entire arguments, are found guilty of the facts that: (i) even though the Plaintiff’s representative director in a related criminal case is aware that BB does not have any regular and special advice in connection with the management of the Plaintiff, the PPP and Lee Jae-young, who was the Plaintiff’s representative director, were found guilty of the facts that BB remitted the Plaintiff’s funds to BB for a purpose unrelated to the Plaintiff’s interest, and embezzled them

정된 점, ② QQQ는 20○. ○. ○. ○지방법원 20○고합○호 사건에서 'QQQ와 BBB은 계열사들로부터 매달 일정한 금액을 받아 BBB이 개인적으로 사용하기로 하고 원고에게 회사 원로인 BBB 회장에게 고문료 명목으로 돈을 좀 챙겨드리자는 제안을 하고, BBB에게 원고의 자금을 지원하기 위해 이 사건 고문계약을 체결하고, 고문료를 송금받아 원고 소유의 돈을 횡령하였다'다는 범죄사실로 유죄판결을 받아 이는 그대로 확정된 점, ③ BBB이 이 사건 고문계약에 따른 자문을 제공하였음을 인정할 만한 객관적인 자료가 전혀 없고, 원고 회사의 임원들이 JJ교회 예배 등 활동이 이루어지는 ○도 ○시 소재의 VVV에서 BBB과 몇 마디를 나눈 정도로는 이 사건 고문계약에 따른 실질적인 고문활동이 이루어진 것으로 볼 수 없는 점, ④ 원고는 BBB이 실질적으로 지배하는 GG의 계열사인 점 등에 비추어 보면, 원고는 BBB으로부터 이 사건 고문계약에 부합하는 실제 용역을 공급받았다고 보기 어렵다 할 것이다. 따라서 이 사건 고문계약에 따른 실제 용역 공급행위가 있음을 전제로 한 원고의 주장은 이유 없다.

4) Whether notice of change in the income amount of this case is lawful

A) First of all, the Plaintiff asserts that the royalty and advisory fee of this case were provided with legitimate services under the agreement lawfully concluded and the Plaintiff paid them to DD and BB. Thus, it is unlawful to consider the royalty and advisory fee of this case as processing cost and notify the change in the amount of income of this case. However, as seen earlier, the prior Plaintiff’s assertion on different premise is without merit. Na), pursuant to Article 24 of the Framework Act on National Taxes, the Plaintiff is obliged to pay national taxes, additional dues, and delinquent disposal expenses to be imposed or paid by the decedent to the decedent. According to Article 21(1) of the Framework Act on National Taxes, the obligation to pay the income tax is established at the end of the taxable period, but the obligation to pay the income tax becomes final and conclusive without special procedures at the time of payment of the income or revenue amount, and Article 145-2 of the Income Tax Act provides that the corporation is obligated to pay the income tax on the date when it receives the notice of change in the amount of income pursuant to the Corporate Tax Act.

In full view of the above provisions, the income amount which is disposed of as other income by the person to whom the income belongs pursuant to the provisions of the Corporate Tax Act is deemed to have been paid on the date when the corporation received the written notice of change in the income amount. This is not the actual payment to the person to whom the income belongs. Thus, in order to establish a corporation which received the above notice of change in income amount, it shall be deemed to have paid the income amount at the time when it received the above notice of change in income amount, which is the time when the obligation to withhold was established. If the person to whom the obligation to withhold income is to be established, the person to whom the income is to be reverted must be alive, and if the person has already died, the obligation to withhold income cannot be established (see, e.g., Supreme Court Decision 85Nu775, Feb. 24, 1987). Thus, since the defendant's other income including the advisory fee of this case was not subject to the plaintiff's obligation to withhold income before the establishment of the obligation to withhold income amount of this case, the plaintiff's death.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified within the scope of the above recognition, and the remaining claim is dismissed as it is without merit. It is so decided as per Disposition.