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1. Of the judgment of the first instance court, the part against the defendant in excess of the order to revoke below shall be revoked and that part.
Reasons
1. Details of the disposition;
A. The Plaintiff, as a sales place of Nuskin Inc. (hereinafter “U.S. corporation”), is a director of the Australia Corporation B Ltd (hereinafter “S corporation”) that engages in multi-level marketing business, etc. and a stockholder who owns 10% of the shares of the Australia corporation.
The Australian corporation is also established by both the plaintiff and Jeon Nam-nam C (Divorce 2004) and C is registered as the representative director of the Australia corporation and has 70% of the shares of the Australia corporation.
B. The Australian Corporation transferred a considerable portion of its sales to an account in the name of the Seoul Office of Australia (hereinafter “Seoul Office”) located in the Gangnam-gu Seoul Building A-502.
From 2006 to 2010, the Plaintiff received approximately KRW 3.18 billion from the Seoul Office’s account and received approximately KRW 38 million from the Australia Corporation for the same period.
(hereinafter referred to as the “instant money” is added to the money transferred by the Plaintiff from the Seoul Office’s account and from Australia corporations.
The director of the Seoul Regional Tax Office confirmed that the Plaintiff received the above amount as a result of a tax investigation with respect to the Seoul Office, and found that the Plaintiff, as a resident under tax law, did not return and pay the comprehensive income tax even after having acquired domestic and foreign earned income, the said KRW 3180 million as domestic earned income, and notified the Defendant of the taxation data by identifying the said KRW 380 million as foreign earned income.
The Defendant notified the Plaintiff of the foregoing taxation data on July 1, 2012: (a) the global income tax of KRW 312,306,150 (including additional tax of KRW 123,941,01); (b) global income tax of KRW 315,01,400 (including additional tax of KRW 111,543,556); (c) global income tax of KRW 292,931,170 (including additional tax of KRW 89,28,148); and (d) global income tax of KRW 309,208,420 (including additional tax of KRW 77,546,856) for the year 208; and (c) global income tax of KRW 2010 for the year 209.