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(영문) 서울행정법원 2014.01.23 2013구합10700
종합소득세경정거부처분취소
Text

1. Attached Form 1, which the Defendant stated against the Plaintiff on December 26, 2012, the “amount of tax requested for correction” as indicated in the “amount of tax requested for correction.”

Reasons

1. Details of the disposition;

A. On September 1985, the Plaintiff established B Co., Ltd. (the trade name was changed to “Co., Ltd.”), and held office as a representative director by May 25, 201.

B. From January 31, 2012 to May 19, 2012, the director of the Central Regional Tax Office: (a) conducted a tax investigation on a non-party corporation; (b) confirmed that the non-party corporation excessively appropriated the construction cost and received a refund of the difference from the company; and (c) on May 30, 2012, the sales omission amount, etc. incurred in the process of raising the non-party funds were included in the non-party corporation’s gross income; and (d) on the ground that the sum of KRW 6.41,847,396 (hereinafter “instant income”) was reverted to the Plaintiff, it was disposed of as a bonus to the Plaintiff.

In addition to the non-inclusion of the purchase amount of processed assets in the calculation of the non-deductible income amount of 2002 2,362,767,00,000 as bonus from the calculation of the non-deductible income in the calculation of the non-deductible income amount of 2003 2,362,767,60,000 as non-deductible income from the calculation of the non-deductible income amount of 44,204,200,000 as non-deductible income from the calculation of the non-deductible income amount of 205 437,60,60,000 as non-deductible income from the calculation of the non-deductible income from the calculation of the non-deductible income, the special related party in the calculation of the non-deductible income amount of 207 235,335,326 processed assets from the calculation of the non-deductible income amount of 208,286,97,524,986, and the non-party-party-party-party-party-related corporation 20184

C. On August 10, 2012, the non-party corporation paid withholding tax amounting to KRW 2,505,486,80 upon notification of change in the amount of income (=resident tax amounting to KRW 227,771,520) to the head of Jongno Tax Office, and around October 2012, the non-party corporation paid the Plaintiff tax amounting to KRW 2,50.

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