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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Facts of recognition;
A. The relevant Plaintiff of the parties (hereinafter “Plaintiff”) is a company that runs real estate leasing business, etc., and the Defendant is a person who works for the Plaintiff from May 1, 201 to February 23, 2015.
B. The Plaintiff Company reported the Defendant’s wage income at KRW 38,40,00 in 201, KRW 32,400,00 in 201, KRW 32,600 in 2012, KRW 32,600 in 2013, and KRW 34,800,000 in 20, respectively, and paid the Defendant’s wage income at the competent tax office.
C. 1) The head of Busan Regional Tax Office requested the Plaintiff Company to file a revised return on business income as earned income on the ground that the Plaintiff Company “the Defendant’s business income constitutes a consideration that the Defendant provided labor and received.” 2) On January 12, 2017, the Plaintiff Company filed a revised return on the amount of withholding tax including the Defendant’s business income to the head of Ulsan District Tax Office, and additionally paid the Defendant’s earned income tax amounting to 46,757,47, and local income tax amounting to 4,675,777, and KRW 85,693,166, and local income tax amounting to 85,69,569,316, and KRW 62,859,652, and local income tax amounting to 2013, KRW 62,859,655, and KRW 284,174,153, and KRW 2417,155, respectively.
[Ground for recognition] The fact that there is no dispute, Gap evidence 1 through 3 (if there is a serial number, including a serial number; hereinafter the same shall apply), Eul evidence 1 and 5, the Ulsan Tax Office of this Court and the director of Busan District Tax Office, the result of the fact inquiry inquiry and the purport of the whole pleadings against the director of Busan District Tax Office.
2. Determination as to the cause of action
A. The withholding system is a system indirectly realized through the procedure that the implementation of the original tax liability that the original taxpayer assumes by substantive and statutory law is withheld, and the original taxpayer is exempted from the relevant tax liability in relation to the State as the payment of withholding tax is exempted.