1. The Defendant’s global income tax amounting to KRW 237,546,436 (including additional tax) for the Plaintiff on March 19, 2013.

Details of the disposition

On January 25, 2007, the Plaintiff was appointed as the representative director of B Co., Ltd. (formerly changed on June 19, 2006: C and hereinafter “instant company”) and retired on December 3, 2015.

The instant company was closed ex officio on December 31, 2007, and was dissolved as a dormant company on December 3, 2012, and was deemed to have been dismissed on December 3, 2015.

On March 19, 2013, the defendant disposed of the above KRW 595,50,000 as a result of the short-term loan from the company at the time of the closure of the company's ex officio business, and received the above KRW 237,546,436 (including additional tax) from the plaintiff who is the representative director on March 19, 2013 on the ground that it is unclear that the ownership was attributed to the company.

On November 8, 2016, the Plaintiff filed the instant lawsuit.

[Grounds for recognition] The plaintiff asserted that Gap's evidence Nos. 2 through 5, Eul's evidence Nos. 2 and 3, and the purport of the whole pleadings as to the invalidity of the disposition of this case was invalid on Jan. 25, 2007, and the company of this case was closed ex officio while the plaintiff was appointed as representative director of the company of this case but did not actually conduct the business. The amount of 595,50,000,000 won was released from the company in the business year of 2005 and 2006 at the time of ex officio closure, and the plaintiff did not constitute the representative, shareholders, executives, or employees of the company of this case, and other specially related persons at the time of the appointment of representative director. Since the above short-term loan was not accepted, it is significant that the above short-term loan should be disposed of as a result of recognition to the plaintiff, even though it should be disposed of as the representative of the company at the time of the outflow, it constitutes an objective disposition of this case.

Article 67 (Disposition of Income) Article 67 of the former Corporate Tax Act (amended by Act No. 8831 of Dec. 31, 2007; hereinafter the same shall apply) (Disposition of Income).