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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The court's explanation on this part of the basic facts is the same as the pertinent part of the reasoning of the judgment of the court of first instance, and thus, citing it as it is by the main text of Article 420 of the Civil Procedure Act
2. The assertion and judgment
A. 1) The plaintiff defendant himself recognized that the amount included in the calculation of earnings in the relevant criminal case was out of the company, and the evidence was not submitted in the assertion that the amount was used for the plaintiff, and in this case, the defendant's tax liability as the original taxpayer was established when the tax authority notified the change in the amount of income to the plaintiff and notified the change in the amount of income. In such a case, the defendant's tax liability as the original taxpayer is established when the tax authority made the notification of the change in the amount of income to the plaintiff, and in order to escape from the tax liability, the defendant did not prove that he was not the person to whom the amount of the outflow was attributed, but the defendant did not prove that he was the separate person to whom the amount of the outflow was attributed. Accordingly, the defendant is liable to pay the plaintiff the amount of tax 67,61,320 won paid by the plaintiff on behalf of the defendant as the amount of compensation. 2) The defendant did not have clear income that was leaked from the defendant
Therefore, the disposition of income is illegal because it is recognized for the defendant, so there is no obligation to pay the earned income tax to the defendant.
B. Determination 1 whether the Defendant can contest the existence and scope of the original tax liability is the system that indirectly realizes the implementation of the original tax liability that the original taxpayer bears by substantive law through the procedure of withholding taxes, and the original taxpayer is exempted from the relevant tax liability due to the payment of withholding taxes.