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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation established in Jongno-gu Seoul Metropolitan Government in order to engage in the new construction, sale, lease, etc. of real estate on November 14, 2001.
As of the plaintiff's corporate register, B, D's common representative director is simple, and inside director E is his father's father's and D's father's father's father's father's father's father.
B. The Plaintiff included the total amount of KRW 29,50,000 in deductible expenses for the business year 2009 to 2013, (1) as remuneration for E, 42,050,000 in the business year 2009, KRW 40,000 in the business year 2010, KRW 39,500,000 in the business year 2011, KRW 53,600 in the business year 53,60,000 in the business year 2012, and KRW 229,500,000 in the business year 54,80,000 in the business year 209 (hereinafter “instant remuneration”), and (2) included the scope of deductible expenses in the calculation of deductible expenses for the business year 2009 to the total amount of KRW 59,97,370 in the calculation of deductible expenses for the business year 201, KRW 3607 in the calculation of deductible expenses.
C. From January 27, 2015 to March 27, 2015, the director of the Seoul Regional Tax Office conducted an integrated investigation of corporate tax for the Plaintiff from January 27, 2015 to March 27, 2015 (hereinafter “instant tax investigation”) and notified the Defendant of the result of the investigation as follows:
10,000 No. 229,500,000 bonus purchase 3 labor cost for processing H purchase services at 110,000,000 bonus 2 processing 229,50,500,000 bonus from the content of the original disposition (the audit F Account) 10,000,000 the amount of 43,200,000 bonus director E personnel cost of this case’s bonus 45,00 D bonus director’s 119,926,123 representative bonus welfare cost, consumption cost, and transportation expenses (private use) cost of 6 entertainment expenses 12,074,00,000 representative entertainment expenses not related to bonus work at 12,07,40,000 representative entertainment expenses not related to bonus work at issue (the merchandise rights, etc.) and 38,400,000,00D lease without compensation to persons with a special relationship.
D. Accordingly, on March 16, 2015 and May 15, 2015, the Defendant is recorded in attached Table 1(1) by deeming the instant remuneration, etc. as deductible expenses.