1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning of the judgment of the court of first instance citing the reasoning of the judgment is as stated in the judgment of the court of first instance, except where the defendant makes an additional determination as to the assertion of tax credit most emphasized by the court of first instance. Therefore, it is cited by the main sentence

2. The defendant asserts that the additional judgment shall deduct the corporate tax, local income tax, income tax, and local income tax accordingly from the income to be paid to the plaintiff.

However, according to the investment agreement mentioned earlier, the Plaintiff’s investment was deposited and returned through a bank account in the name of C individual.

Even if the investment agreement of this case provides for the settlement of investment profits, the defendant, who is a party to the agreement, must pay the business profits directly to the plaintiff. The above business profits shall be calculated based on the ordinary profits of the defendant, who did not deduct the tax. It is reasonable to view that the plaintiff would bear the income tax, etc. on the above profits if he receives business profits from the defendant in the future.

Unlike this, the Plaintiff and the Defendant agreed to distribute the profits to the Plaintiff from dividends after deducting the corporate tax and income tax from the Defendant.

There is no evidence that the plaintiff's agreement to pay only the balance after deducting the income tax on the plaintiff's profits from the plaintiff's profits from the defendant's three commercial profits and the corporate tax on the plaintiff's profits.

In addition, even if the defendant is liable to withhold income tax on the plaintiff's profits.

In principle, the obligation to pay income tax, etc. withheld under Article 21(2)1 of the former Framework Act on National Taxes (amended by Act No. 16097, Dec. 31, 2018) is established when the amount of income is paid.