Suwon District Court 201Guhap538 (O2.21. 201)

Cho High Court Decision 2010Du1884 (Ob. 08, 2011)

With respect to the imposition of income tax on embezzlement, five years of exclusion period of imposition shall apply.

(As with the judgment of the court of first instance) It is difficult to view that the exclusion period of five years is applied to the bonus to be reverted to the person concerned, because the representative's embezzlement is revealed in the future embezzlement or the fact of false inclusion in corporate tax, etc., and it is anticipated that the disposition by the tax authorities should take place, so it is difficult to regard the bonus to be reverted to him.

2012Nu10422 Revocation, etc. of disposition of imposing corporate tax

XX Co., Ltd

Deputy Director of Central Tax Office

Suwon District Court Decision 201Guhap5538 Decided February 21, 2012

September 5, 2012

October 17, 2012

1. All appeals filed by the Plaintiff are dismissed.

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

Purport of claim, purport of appeal and scope of trial of this court

1. Purport of claim and appeal

The judgment of the first instance shall be revoked. The defendant's notice of change in the amount of income in the year 2004, in the year 2005, in the year 2006, in the year 000, in the year 2006, in the year 00, in the year 2007, in the year 2007, and in the amount of 000, in the year 2008 shall be revoked.

2. Scope of the judgment of this court;

In the first instance court on February 8, 2010, the Plaintiff claimed revocation of notice of change in income amount of KRW 000 in the year 2002 and KRW 000 in the year 2003, which the Defendant claimed against the Plaintiff on February 8, 2010, and won in favor of the part. Since the Defendant did not appeal, the part is excluded from the scope of adjudication.

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

The judgment of the first instance is justifiable. All appeals filed by the Plaintiff are dismissed.