Whether the allowance for severance benefits can be succeeded

It is reasonable to see that the relevant company is not deemed an entrusted management company of the retired employee, but as an actual employer, succeeding the allowance for retirement benefits is legitimate.

Article 33 (Inclusion of Retirement Benefits Reserve Fund in Loss)

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

After finding the facts as stated in its reasoning based on the adopted evidence, the court below determined that the ○○ Ship Co., Ltd. (hereinafter referred to as “○○ Ship”) did not merely merely receive the employee personnel management services from the Plaintiff and instead do so on behalf of the Plaintiff, but also controlled and managed the seafarers by having the Plaintiff work as the seafarers of the Plaintiff’s ship, including personnel management, reward, promotion, and education, etc., and the ○○ Ship paid wages to the seafarers and non-effort encouragements, and paid health premiums and national pension premiums to the seafarers. Meanwhile, the court below held that the instant taxation disposition based on the premise that the ○ Ship’s employer was not the ○ Ship but the Plaintiff, etc. was unlawful on the ground that the ○ Ship Co., Ltd. failed to include the allowances for severance benefits before transferring the seafarers to the Plaintiff, but did not change merely because the ○ Ship was erroneous in the accounting management related to the Plaintiff’s retirement benefits acquisition.

In light of relevant laws and records, the fact-finding and judgment of the court below are justified and acceptable, and there is no error in the misapprehension of legal principles as to allowance for severance benefits, incomplete hearing, or violation of the rules of evidence, as alleged in the grounds of appeal.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

[Seoul High Court 2007Nu5730, 2007.13)]

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The imposition disposition of each corporate tax on June 10, 2004 by the Defendant against the Plaintiff is revoked in excess of the legitimate tax amount and each value-added tax is imposed.

2. Purport of appeal

The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revocation shall be dismissed.

1. Scope of the judgment of this court;

In the first instance court, the Plaintiff filed a claim for revocation of the portion exceeding the legitimate amount of the corporate tax imposed in 1999 and 2002, and for revocation of the imposition of each value-added tax for the first term to the second term to the second term of 1999 and 2003. The court of first instance accepted part of the disposition of corporate tax imposed in 199 and the first term to the tax imposed in 1999, and dismissed the remainder of the disposition. Accordingly, the Plaintiff appealed against the Defendant only. Accordingly, the subject of the judgment of this court is limited to some of the disposition of imposition of corporate tax in 199 and some of the disposition of imposition of value-added tax for the first term to the first term of 199.

2. Quotation of judgment of the first instance;

The reasoning for the court’s explanation on the instant case is as stated in the reasoning of the first instance judgment, except for the parts cited or added in the following three paragraphs, and thus, the same is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

3. Parts used or added;

A. On the 10th 10th 10th 10th 10th 7th 10th 10th 10th 10th 16th 10th 16th 3th 10th 10th 3th 3th 3th 9th 3th 9th 3th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 9th 193th 9th 9th 9th 9th 193th 193th 9th 3th 9th 19th 12th 3th 1.

B. On the 17th day following the 11th day of the 17th day, “A” argues that since the Plaintiff paid KRW 14,289,829 upon retirement of the transmitting seafarer (199 minutes), the above amount should be included in the loss. Thus, as to whether or not the Plaintiff paid the amount of the above assertion to the transmitting seafarer, it is not sufficient to acknowledge the above by itself, and there is no other evidence to acknowledge it, the above assertion by the Plaintiff is added to “No. 31 and No. 32-1 through No. 7. 32.”

(c)No. 11 letter "43,517,275 Won" shall be written with "32,703,439 Won".

D. From Nos. 11 to 13, the part which exceeds 32,703,439 won among the disposition of imposition of corporate tax of 576,568,870 won for the business year of 1999 and the part which exceeds 5,934,048 won among the disposition of imposition of value-added tax of 10,661,070 won for the business year of 1999 and the part which exceeds 5,934,048 won for the first time of value-added tax of 199 shall be illegal and the remainder shall be lawful."

E. Part 18, Chapter 7, "(wholly amended by Presidential Decree No. 15970, Dec. 31, 1998)" (wholly amended by Presidential Decree No. 15970, Dec. 31, 1998; Presidential Decree No. 19328, Feb. 9, 2006) shall be applied.

4. Conclusion

Therefore, the part which exceeds 32,703,439 won among the imposition of corporate tax of KRW 576,568,870 against the defendant in 199 and the part which exceeds 5,934,048 won among the imposition of KRW 10,661,070 in 199 shall be revoked as unlawful. Thus, the plaintiff's claim shall be accepted within the scope of the above recognition and the remaining claim shall be dismissed for reasons without any justifiable reason. Thus, the judgment of the court of first instance which has different conclusions shall be unfair, but the defendant shall not only appeal and it shall not be affected against the defendant. Thus, the defendant's appeal shall be dismissed and it is so decided as per Disposition.

List of Impositions

(unit: Won)

Year

Division of machinery

Items of Taxation

Amount of imposition

Amount of legitimate tax;

199

Corporate Tax

576,568,870 won

25,666,654 won

202

Corporate Tax

128,989,030 won

15,895,299 won

199

1. Initials

Value-added Tax

10,661,070 won

0 won

199

2 Initials

Value-added Tax

1,278,770 won

0 won

200

1. Initials

Value-added Tax

1,037,110 won

0 won

200

2 Initials

Value-added Tax

1,269,270 won

0 won

201

1. Initials

Value-added Tax

14,374,360 won

0 won

201

2 Initials

Value-added Tax

15,502,710 won

0 won

202

1. Initials

Value-added Tax

15,388,030 won

0 won

202

2 Initials

Value-added Tax

13,259,540 won

0 won

203

1. Initials

Value-added Tax

2,363,290 won

0 won

203

2 Initials

Value-added Tax

1,155,860 won

0 won

Details of corporate tax calculation for the business year 199

(unit: Won)

Classification

Original Correction ①

Political Tax Amount ②

Difference (B-1)

Current net income on the settlement

5,918,933,565

5,918,933,565

0

Adjustment of Income Amount

Gross income

61,262,729,682

60,245,474,467

(1,017,255,215)

Inclusion in Loss

63,427,983,723

63,427,983,723

0

Reduction Reduction Income Amount

3,753,679,524

2,736,424,309

(1,017,255,215)

Inclusion of the excess amount of designated donations in deductible expenses;

13,132,510

13,132,510

Amount of income for each business year

3,740,547,014

2,723,291,79

(1,017,255,215)

Losses carried forward

2,218,301,685

2,218,301,685

Tax Base

1,522,245,329

504,990,114

(1,017,255,215)

Tax Rate

0.28

0,28

calculated tax amount

414,228,692

129,397,232

(284,831,460)

Tax amount deducted or exempted

Amount of deducted tax

414,228,692

129,397,232

(284,831,460)

Additional Tax

280,461,974

21,428,001

(248,220,138)

Total determined tax amount

694,690,666

150,825,233

(543,865,433)

Amount of tax deducted (payment, etc.)

83,855,602

83,855,602

0

Amount of tax to be deducted and collected

610,835,064

66,969,631

(543,865,433)

The amount of original determination (revision) tax;

34,266,191

610,835,064

576,568,873

Amount of tax notified after deduction

576,568,873

32,703,440

(543,865,433)

○ Additional Tax Amount: 21,428,001 (=5,562,50 won +15,865,451 won)

○ Additional Tax on negligent tax returns (amended by Act No. 6293, Dec. 29, 2000; Act No. 6293, Dec. 29, 2000)

Calculation: 20,945,739 won out of 504,90, 114-342, 341, 437 =162,648,677 won, 20,945,739 won, 141,702,938 won, 141,702,938, shall be partially reported.

[20,945,739/504,990,114] X129,397,232X10%) + [141,702,938/504,990,114%)-2,236,069-7,798,619-2,236,069-2,069-5,562,550 won

00. Additional tax for unfaithful payment (amended by Act No. 6293 of Dec. 29, 200)

Calculation: (129,397,232-108,685,155) X0.05% X1,532 days =15,865,451 won