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(영문) 서울고등법원 2016.02.24 2015누53147 (1)
종합소득세부과처분취소
Text

1. Revocation of a judgment of the first instance;

All of the lawsuits in this case, including lawsuits for the part of claim added in the trial.

Reasons

1. Around April 2009, the Plaintiff received KRW 5 million in cash from B University upon receiving an illegal request from C to continuously maintain transaction with the said University at a parking lot for the underground parking lot for the building of B University.

In addition, the Plaintiff was granted KRW 197,135,00 in total on 29 occasions from January 2006 to April 2009 from C as above.

As seen above, the Plaintiff received a total of KRW 197,135,000 in exchange for illegal solicitation in the course of performing its duties. A.

On September 1994, the Plaintiff entered the office of the secretary general of B University and performed the duties of the secretary general and the secretary general.

The Plaintiff was indicted for committing the crime of taking property in breach of trust with the following content and was sentenced to KRW 1 year and six months of imprisonment, additional collection of KRW 197,135,00 on July 6, 2012:

(Seoul Central District Court 2012Gohap634). Accordingly, both the plaintiff and the prosecutor appealed (Seoul High Court 2012No2250). On November 9, 2012, the appellate court reversed the above first instance judgment on the grounds of unfair sentencing, and sentenced the plaintiff to the suspension of execution three years, probation of community service 160 hours, additional collection of 197,135,00 won, and the above judgment became final and conclusive around that time.

(hereinafter “instant judgment”). (b)

In the instant judgment, the Defendant considered the amount determined as the amount in breach of trust as the Plaintiff’s other income and added it to the income in the year of 2006 through 2009, and then decided and notified each global income tax of KRW 39,388,90 as of April 21, 2014, KRW 39,037,520 as of December 1, 2014, KRW 30,243,40 as of December 2007, KRW 30,243,40 as of December 208, and KRW 2,235,050 as of December 235, 209.

The Plaintiff was dissatisfied with the disposition of imposition of global income tax for the year 2006, April 21, 2014, and filed an appeal with the Tax Tribunal on July 3, 2014, but was dismissed on November 24, 2014.

C. The plaintiff.

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