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Case Number of the immediately preceding lawsuit
Cheongju District Court 201Guhap1455, 2012.12
Case Number of the previous trial
early 2010:1272 (Law No. 18, 2011)
Title
The disposal of earned surplus in the form of bonus has been made in order to distribute the reserved profit
Summary
In view of the fact that there is no evidence to deem that there was a special contribution compared to other officers to the extent that it can justify the bonus, and that there was a resolution of payment of bonus has been after the resignation of the representative director, it is merely that bonus has taken the form of bonus for the purpose of allocating reserved profits, and the method of disposal of earned surplus actually has been determined.
Cases
(Cheongju)2Nu554 corporate tax and disposition of revocation
Plaintiff and appellant
XX Co., Ltd
Defendant, Appellant
Head of Chungcheong Tax Office
Judgment of the first instance court
Cheongju District Court Decision 201Guhap1455 Decided July 12, 2012
Conclusion of Pleadings
December 26, 2012
Imposition of Judgment
January 23, 2013
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant's disposition of imposing corporate tax of KRW 000 on the plaintiff on January 4, 2010 shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this Court concerning this case is the same as that of the judgment of the court of first instance except for the following cases. Thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Article 19 of the former Corporate Tax Act (amended by Presidential Decree No. 21302, Feb. 4, 2009; hereinafter the same) provides that "The second 18th 18th 18th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the first instance court is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.