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1. All of the instant lawsuits are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From March 18, 2006 to January 19, 2015, the Plaintiff served as a representative director of a corporation B (hereinafter “B”) engaging in engineering projects and civil engineering supervision.
B. On July 17, 2013, to September 14, 2013, the director of the Central Regional Tax Office confirmed that B calculated the total labor cost of KRW 956,948,980 from 2009 to 2011 (=266,181,490 won in 2009) (i.e., 394,526,440 won in 296,296,241,050 won in 296,241,050 won in 201; hereinafter “instant labor cost”).
C. On November 1, 2013, the director of the Central Tax Office notified the director of the Central Tax Office of the results of such investigation, and notified the director of the Central Tax Office of the rectification of corporate tax for the business year from 2009 to 2011. On November 14, 2013, the instant personnel expenses were deemed to have reverted to the Plaintiff, and accordingly, disposed of the income as bonus to the Plaintiff, and issued the notice of the change in the amount of income (hereinafter “the notice of change in the amount of income”). D.
Accordingly, on December 10, 2013, B paid the Plaintiff’s wage and salary income tax amounting to KRW 310,573,550 (i.e., KRW 85,740,010 reverted to the year 2009, KRW 129,563,920 reverted to the year 201, KRW 95,269,620 reverted to the year 201), and submitted the Plaintiff’s wage and salary income payment statement to the head of both tax offices after revising the Plaintiff’s wage and salary income payment statement.
E. Meanwhile, on May 25, 201, C Co., Ltd. (hereinafter “C”) acquired KRW 28,000 shares issued by B from D (period of employment from February 20, 2008 to December 21, 2013 (Death) from February 20, 2008) (hereinafter “period of employment”) who is another representative director of B, as of December 21, 201, the director of the budget office is an officer of B who is a shareholder of D, and the director of the budget office is a person with a special relationship of C, and C acquired the above shares at a low price, and accordingly, included the difference between market price and transaction price in the gross income, and made a correction notice of the corporate tax amount of KRW 642,697,300 (including additional tax) reverted to C on November 1, 2013.
C seeks the revocation of the above disposition of corporate tax.