beta
Text
1. The Defendant’s KRW 424,575,307 as well as 6% per annum from January 20, 2018 to December 13, 2018 to the Plaintiff.
Reasons
1. Basic facts
A. (1) The Plaintiff is a person who operates a tax accounting office in the name of “C”, and the Defendant is a company that manufactures machinery parts for special purpose. (2) When the Defendant was subject to an integrated tax investigation conducted by the Seoul Regional Tax Office on October 19, 2017, the Defendant entered into a contract on December 26, 2017 with the Plaintiff on December 26, 2017, under which the Plaintiff changed the delegation of duties and the contract for tax investigation under which the contract for remuneration was entered into on November 22, 2011 (hereinafter “instant contract”). The main contents are as follows.
Article 2. The term of this contract shall be from November 22, 2017 to the end date of the tax investigation (including the suspension or extension of the tax investigation) in this case.
Article 3. Sheet Remuneration (1) "A (Defendant; hereinafter the same shall apply)" as a substitute fee for tax investigation under this contract shall be paid to "B (Plaintiff; hereinafter the same shall apply)" a down payment (payment) and performance remuneration as follows:
(2) down payment (payment) shall be KRW 100,00,000 (excluding value-added tax).
(3) A shall be paid to B separate performance fees according to the details of duties, such as performance of duties, consultation, etc., in addition to down payment under Article 3 (2) in connection with proxy tax affairs under this contract.
(4) A and B shall set the standards for contingent remuneration for the result of a tax investigation as follows, and in case of satisfaction with performance, A shall pay B performance remuneration in accordance with the separate performance standards other than the down payment under Article 3 (2).
In the event that the amount of tax to be additionally paid (national tax notice amount) as a result of the tax investigation under this contract exceeds 10 billion won or 7 billion won, the amount calculated by adding 250 million won to the amount equivalent to 10% of the amount less than 10 billion won shall be paid as performance remuneration.
㉲ 갑이 을에게 지급할 성과보수 기준(위 ㉮㉯㉰㉱)을 표로 정리하면 다음과 같다.
The amount of tax to be separately paid (the national tax notice).