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Reasons
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(영문) 대구지방법원 2018.07.26 2017구합987
근로소득세과세처분취소
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1. On April 1, 2016, the Defendant notified the Plaintiff of the change of the income amount of KRW 1,945,50,000, which reverts to the business year of 2013.

Reasons

1. Details of the disposition;

A. The Plaintiff Company is a company running real estate leasing and parking lot business for the horse race tracks of the Korean Racing Association. At the time of May 14, 2013, B is a representative director of the Plaintiff Company, C is a person who was in charge of the director of the Plaintiff Company, and C is a person who was in charge of the director of the Plaintiff Company, and the current status of the shareholder under the detailed statement on the changes in stocks, etc.

From 00 to 2009 to 2010.00 to 2012 to 2012, the number of shares of 13,500 to 45.00 to 45.00 to 45.00 to 1,500 to 1,500 5.00 1,505.00 to 1,500 to 1,500 1,500 to 1,500 to 1,500 to 1,500 to 5.00 to 1,500,50 to 1,500 to 1,500,50 to 1,505.0 to 00 D 1,500 to 05.0 to 1,500,500 to 12,500 to 12,000 H,50 to 10,501 to 305;

B. On May 14, 2013, the Plaintiff Company borrowed a total of KRW 3,499,710,000 in the name of the Plaintiff Company as collateral a total of the building and site owned by the Plaintiff Company from Drown Mutual Savings Bank Kimcheon (hereinafter “Drup Savings Bank”) (hereinafter “instant loan”).

C. In the above loan process, KRW 1.82 billion, a part of the above loans, was deposited into the Daegu Bank account of the Plaintiff Company as of the same day, and KRW 1.8 billion was deposited into the Agricultural Cooperative account of the N Co., Ltd. (hereinafter “N”) with L’s representative director, and KRW 6.17.5 million, out of the money remaining in the D Forest Savings Bank account of the Plaintiff Company, was deposited into the said N on June 19, 2013.

On the other hand, the Plaintiff Company entered the accounts as follows, such as short-term loans toO, 1.5 billion won, and 4855 million won as short-term loans to shareholders, executives, employees, etc.

Short-term loans (O) of KRW 1,500,000 for loans (Tgu Bank) from May 14, 2013 to June 19, 2013, 154,500,000 for short-term loans of KRW 1,500,000 for short-term loans (O)

E. C, etc. shall be the Plaintiff Company and N’s account.

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