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(영문) 제주지방법원 2016.08.24 2015구합5393
종합소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Division of the details of the disposition: KRW 5.13 billion in total, KRW 5.65 million in total, KRW 1.5 billion in total, KRW 1.5 billion in total, KRW 1.5 billion in total, KRW 7.577 billion in total, KRW 7.665 million in 2008;

A. On October 192, 192, the Plaintiff is the major shareholder and representative director of B who established B Co., Ltd. (hereinafter “B”). From around 2008 to around 2012, the Plaintiff transferred 13 points of art works owned by himself (hereinafter “instant art works”) to B, as indicated below, KRW 5.13,65 million (hereinafter “sale proceeds of this case”).

(hereinafter “instant transaction”). B.

After conducting a tax investigation on B, the director of the Seoul Regional Tax Office notified the Plaintiff of the result of tax investigation that the Plaintiff imposed global income tax of KRW 959,194,320 on the sales proceeds of this case on November 4, 2013.

On December 3, 2013, the Plaintiff dissatisfied with the above global income tax decision and filed a request for pre-assessment review with the director of the Seoul Regional Tax Office, but on March 6, 2014, the director of the Seoul Regional Tax Office decided not to adopt the above request for review.

C. The director of the Seoul Regional Tax Office notified the Defendant of the determination of the amount of tax to correct the global income tax against the Plaintiff according to the aforementioned pre-assessment review. Accordingly, on April 1, 2014, the Defendant notified the Plaintiff of the determination of the amount of tax to increase the total income tax of KRW 974,794,210 for the year 2008, KRW 318,469,930 for the year 2009, KRW 308,902,610 for the year 2009, KRW 307,829,50 for the year 2010, KRW 307,829,50 for the year 2010, KRW 39,592,170 for the year 2012.

(hereinafter “instant disposition”) D.

On July 3, 2014, the Plaintiff filed an appeal with the Director of the Tax Tribunal on the instant disposition. However, the Director of the Tax Tribunal rendered a decision to dismiss the said appeal on June 26, 2015.

On September 22, 2015, the Plaintiff is dissatisfied with this.

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