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Reasons
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(영문) 서울행정법원 2018.08.30 2017구합88268
종합소득세부과처분취소
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1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. From March 31, 2003 to October 18, 2010, the Plaintiff served as the representative director of a corporation B, which is a trade business, etc. (hereinafter “B”).

(b) The status of holding B’s shares from 2007 to 2013 are as listed below:

A shareholder-related share ratio (%) C 6,430 33.14 Plaintiff 4,407 22.72 D 4,157 21.43 E 1,589 8.19 F 1,029 5.30 G G 7643.94 H 94 130.67 J and 130 130.67 J and 130 19,40 100

C. From February 22, 2013 to April 10, 2013, the director of the Seoul Regional Tax Office conducted a consolidated investigation of corporate tax against B, and as a result, during the business year 2007, B transferred funds to overseas corporations, such as the United States, Cambodia, etc., for which the place of use is unclear, the Seoul Regional Tax Office recognized the provisional payment of KRW 5,317,59,742, and for KRW 1,825,00,000, the sum of KRW 113,659,028, and KRW 5,431,258,700 (hereinafter “the instant funds”), as the bonus to the Plaintiff, the representative director, and notified the Defendant of the taxation data.

Accordingly, on May 2, 2013, the Defendant issued to the Plaintiff a notice of tax payment on the instant disposition (hereinafter “instant disposition”) on May 10, 2013, regarding the increase or correction of global income tax of KRW 1,805,893,540 (including additional tax) for the year 207 (hereinafter “instant disposition”), and on May 10, 2013, the notice of tax payment on the instant disposition (hereinafter “instant tax payment notice”) was sent to the Plaintiff by registered mail, “Seoul Jung-gu Office 101, 805, Dong 805 (hereinafter “the place of delivery”), which is the seat of B’s head office, and the employees L of B received the instant tax payment notice at the place of delivery on May 13, 2013.

E. On May 28, 2013 and August 30, 2013, the Plaintiff filed an application with the Defendant for the deferment of collection of global income tax for the year 2007 based on the instant disposition on two occasions, and obtained approval from the Defendant and paid in full the said global income tax.

F. On November 18, 2016, the Plaintiff raised an objection against the instant disposition with the director of the Seoul Regional Tax Office.

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