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The judgment below is reversed and the case is remanded to Seoul High Court.
Reasons
The grounds of appeal are examined.
1. Article 106(1)1 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 26981, Feb. 12, 2016) provides that where it is clear that the amount included in the calculation of earnings has been leaked to the company in determining or revising the corporate tax base, the dividends, bonuses from the disposition of profits, other income, and other outflow from the company according to the person to whom such income belongs shall be included, but where the attribution is unclear, it shall be deemed that it has been reverted to the
Here, the representative shall be a de facto representative operating the company, and even if the company was registered as the representative director of the company, such recognized income shall not be attributed to the representative, unless it was actually operated by the company.
(See Supreme Court Decision 2008Du10461 Decided December 23, 2010). 2. Review of the reasoning of the first instance judgment cited by the lower court and the evidence duly admitted by the lower court reveals the following facts.
(1) On July 2007, the Plaintiff and B agreed to operate a brokerage business and established a “stock company C” (hereinafter “instant company”) for the purpose of preparing and acting for wedding and holding a business trip, etc. on December 7, 2007, and appointed the Plaintiff and B as joint representative director and registered as joint representative director.
(2) On May 27, 2008, the Plaintiff and B drafted an operating contract (hereinafter “instant contract”). According to this, from July 2008 to December 2012, the Plaintiff and B agreed to proceed with respect to the operation of the instant company as joint representatives of 55:45 shares, and (2) during the said period, the Plaintiff and B jointly deal with the instant company’s operating and operating and operating problems, and (3) every three months, to distribute and settle the company’s profits by shares, and to raise B’s opinions on the expenditure and operation at the time of settlement.
(3) B) The instant case.