Seoul High Court 2014Nu44269 ( October 15, 2014)

The omission of sales of the amount deposited into the borrowed account is legitimate, and the disposal of bonus made to a person deemed to have de facto control of the plaintiff is legitimate.

The omission of sales of the amount deposited into the borrowed account is legitimate, and the disposal of bonus made to a person deemed to have de facto control of the plaintiff is legitimate.

2014Du4410 Revocation of Disposition of Imposing corporate tax, etc.

Doeng Co., Ltd

O Head of the tax office and 1

Seoul High Court Decision 2014Nu44269 Decided October 15, 2014

2015.03.26

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

In full view of the circumstances acknowledged by the evidence adopted, the lower court determined that it was lawful for the Plaintiff to impose value-added tax on the omitted sales of the instant case on the grounds that the Plaintiff’s sales of pre-paid cards and e-coophones by using the total pre-paid card board and received the payment from the borrowed account in the name of OO, and omitted sales of the amount equivalent to the omitted sales of the instant case, and that there was no evidence to acknowledge that the labor cost of E-Lboos spent on the total pre-paid card board was paid in response to the omitted sales of the instant case and that there was no additional expense not included in the initially reported necessary expenses.

또한 원심은, 그 판시와 같은 사정들을 종합하여 보면 ***이 원고의 발행주식 총수 중 100분의 30 이상을 소유하고 원고의 경영을 사실상 지배한 것으로 인정할 수 있다는 이유로, 피고 ▢▢지방국세청장이 ***을 원고의 대표자로 하여 이 사건 매출누락분에 따른 익금산입액 등을 ***에 대한 상여로 소득처분하고 원고에 대하여한 이 사건 소득금액변동통지는 적법하다고 판단하였다.

Examining the records in light of the relevant provisions and legal principles, the fact-finding and determination by the court below are justifiable. Contrary to the allegations in the grounds of appeal, there were no errors by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal principles on gross income and deductible expenses under the Corporate Tax Act. Therefore, all appeals are dismissed, and the costs of appeal are assessed against

Justices Kwon Soon-il

Justices Min Il-young

Justices Park Poe-young of the State

Justices Kim Shin-chul