Seocho 209west 2852 ( October 20, 2009)

In order to process the outflow amount as internal reserve, a revised return and tax adjustment shall be included in the calculation.

In order to process the amount of outflow from the company as internal reserve, it is insufficient to collect the amount of outflow from the company and include it in the account book, and the recovered amount shall be included in the gross income as tax adjustment within the reported period

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed.

2. The plaintiff shall bear the litigation costs.

The defendant excluded 190,300,000 won from the purchase price for the year 2008 against the plaintiff on May 11, 2009, and revoke the notice of change in the income amount disposed of as bonus to the representative director of the plaintiff.

1. Circumstances of the disposition;

가. 피고는 2009. 3.경 원고에 대한 부가가치세 조사를 실시하여 원고가 주식회사 ■■로부터 받은 매입세금계산서 10건 346,500,000원을 가공매입액으로 인정하고 부가가치세 및 법인세를 경정 ・ 고지하였는데, 법인세 과세시 손금불산입한 금액 중 2007년 귀속분으로 156,200,000원, 2008년 귀속분으로 190,300,000원이 사외유출된 것으로 보아 원고의 대표이사 박AA에게 (상여로 소득처분하여 2009. 5. 11. 소득금액변동통지를 하였다(이하에서는 2008년 귀속분 190,300,000에 관한 소득금액변동통지를 '이 사건 변동통지처분'이라 한다).

B. On July 22, 2009, the Plaintiff filed a petition with the Tax Tribunal for an adjudication seeking the revocation of the instant change notification disposition, but was dismissed on October 20, 2009.

[Ground of recognition] Unsatisfy, Gap evidence 1, Eul evidence 4

2. Whether the instant change notification/disposition is legitimate

A. The plaintiff's principal

Although the Plaintiff received tax invoices without real transaction, the amount of KRW 190,300,000 paid in the year 2008 out of the processed purchase amount was recovered within 1 to 5 days after the date of payment, and as the Plaintiff reported corporate tax by appropriating them as the interest of electrical error correction on the account books, the amount above is not an outflow from the company. Accordingly, the disposition of notice of change in this case is unlawful.

(b) Related statutes;

Attached Form is as shown in the attached Form.

C. Determination

Article 106 (4) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 21302 of Feb. 4, 2009) provides that "where a domestic corporation collects the amount illegally released from the company, such as omitting sales and processing expenses, and makes a report by including it in gross income in the amount of tax adjustment within the period for filing a revised return under Article 45 of the Framework Act on National Taxes, the disposition of income shall be deemed retained earnings only if it satisfies certain requirements. This is the purpose of granting a corporation an opportunity for self-resolution, and it cannot be deemed that the amount unfairly released from the company was recovered after the fact that it was recovered due to the omission of sales and processing expenses, etc., and it cannot be deemed that it does not constitute the outflow from the company itself. In light of the above provisions of the Enforcement Decree, it is reasonable to view that it is insufficient to collect the amount withdrawn from the company and include it in the book the collected amount in the calculation of gross income within the period for filing a revised return.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.