The disposition imposing withholding tax on the plaintiff who received the notice of change of income amount is legitimate.

The case holding that the disposition imposing the withholding tax is lawful because the plaintiff who received the notice of change of income amount failed to pay the withholding tax amount on the bonus.

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed. 2. The costs of lawsuit are assessed against the plaintiff.

1. Details of the disposition of this case;

Comprehensively taking account of all the arguments stated in Eul evidence 1-2, Eul evidence 2-2, Eul evidence 3-1 to 11, the plaintiff company was established on September 24, 1987 for the purpose of Chinese restaurant business and started its business from July 25, 1988, and omitted KRW 262,942,135 of the sales amount between September 1, 198 and December 31, 1988; the defendant included the above omitted sales amount in gross income in 28,462,570, 295, 200, 2967, 207, 309, 470, 2967, 205, 207, 967, 306, 97, 406, 97, 197, 196, 196, 206, 300, 197, 297, 2005, 367, 14

2. The assertion and judgment

The plaintiff's assertion that the above amount of 21,140,712 won for material expenses, 8,215,00 won for expenses incurred without recording on August 31, 198, 200, 7,161, 83,838,710 won for opening business, 85,712 won for the total of 70 won for construction of a building, 85,700 won for which the above amount of 10,75,712 won was paid first from the funds borrowed from the representative director's personal funds or temporary loan of 198.30,70 won for the above amount of 70,00 won for non-performance of the above amount of 9,70 won for non-performance of the above amount of 9,70,000 won for non-performance of the above amount of 9,70,000 won for non-performance of the above amount of 10,85,710 won for non-payment of the above amount of 9.

3. Conclusion

Thus, 163,469,270 won, which was deducted from 99,472,865 won from the above omitted sales, shall be deemed as a bonus to the above Naba, and the remaining 100,476,920 won shall be deemed as a bonus to the above Naba, and as a bonus to the above Naba, it shall be deemed as belonging to the above Naba, where it is unclear to which it belongs, and the disposition imposing the withholding tax shall be lawful. Thus, the plaintiff's claim for revocation of this case shall be dismissed on the premise that the disposition imposing the withholding tax is unlawful, and the costs of the lawsuit shall be borne by the losing Naba (Presiding Justice). It is so decided as per Disposition by the assent of all participating Justices.