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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff imported motion pictures from foreign corporations, including Hungary corporations, to 2014 (hereinafter “instant goods”), with the aim of domestic and foreign motion picture production and distribution business, and export and import business of domestic and foreign motion pictures, and paid the royalty (hereinafter “instant royalty”) as indicated in the following table.
Details of payment of usage fees for the year of payment in Hungary corporation: 3,01,01, 3,048, 627, 258, 258, 201, 5, 176, 67, 679, 258 won 5,164, 619, 258 won 258, 2011, 3,048, 627, 258 won 3,297, 811, 818 won 3,001, 626, 626, 818 won 3,647, 909, 281 won 242, 242, 139, 281 won 3,094, 876, 761 won 2, 2549, 430, 721 won in total, 305,97, 297, 475
B. The Plaintiff failed to submit a statement of payment under Article 120-2 of the Corporate Tax Act with respect to the payment of the pertinent royalty from 2010 to 2014. Of the instant royalty, the usage fee (17,006,443,257) that the Plaintiff paid to Hungary corporations is exempt pursuant to Article 12 of the Korea-Hungary Tax Treaty, but the Plaintiff did not file an application for non-taxation and exemption under Article 98-4 of the former Corporate Tax Act (Amended by Act No. 12850, Dec. 23, 2014; hereinafter “former Corporate Tax Act”).
C. The Seoul regional tax office conducted an integrated investigation of corporate tax against the Plaintiff from August 25, 2015 to October 23, 2015, and confirmed that the Plaintiff was subject to the imposition of additional tax due to the failure to submit a statement of payment under Article 120-2 of the Corporate Tax Act due to the Plaintiff’s failure to perform its duty to submit a statement of payment under Article 120-2 of the Corporate Tax Act, and notified the Defendant thereof.
On December 1, 2015, the Defendant applied the limit of additional tax under Article 49(1)2 of the Framework Act on National Taxes to the Plaintiff on December 1, 2015, pursuant to Article 76(7) of the former Corporate Tax Act (additional tax to be submitted; hereinafter the same shall apply), 100,000,000, corporate tax of 50,000,000, corporate tax of 2011, corporate tax of 50,000,000,000, and the amount of corporate tax of 2012, 2013.