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(영문) 수원지방법원 2017.06.13 2017구합139
종합소득세부과처분무효
Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff was indicted on the charge of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “the Act on the Aggravated Punishment, etc.”) fraud, and bribery to a third party. The lower court (Seoul High Court 201No1749) found the Defendant guilty of taking good offices and committing fraud, and was sentenced to the penalty of KRW 5 years and KRW 6.5 million in imprisonment on March 22, 2012, and the Plaintiff’s appeal was dismissed on September 13, 2012, and the said judgment became final and conclusive.

(hereinafter “instant judgment”). B.

On January 25, 2013, the Plaintiff paid the above surcharge of KRW 65 billion to the Sung-nam Branch of the Suwon District Prosecutors' Office.

C. Upon the instant judgment became final and conclusive, the Defendant confirmed that KRW 140 million was reverted to each Plaintiff’s “other income” in 2008 and KRW 50 million in the year 2009, among the money received by the Plaintiff as a result of the Plaintiff’s act of taking good offices, and notified the Plaintiff of each disposition imposing global income tax of KRW 79,921,977 in the year 2008 and KRW 26,552,547 in the global income tax of KRW 209, May 8, 2014.

(hereinafter referred to as the “instant disposition”) d. of imposition of global income tax for 2009.

In the Supreme Court en banc Decision 2014Du5514 Decided July 16, 2015 (hereinafter “the Supreme Court Decision”), the Supreme Court declared that even if a liability for tax payment was established once fulfilling the taxation requirements of control and management of illegal income, where the possibility of loss of economic benefits inherent in illegal income, such as confiscation or collection, occurs later, if the tax authority rendered a tax disposition on the ground that the tax authority had established the liability for tax payment of illegal income on the ground that there was a deficit in the initial establishment of the liability for tax payment of illegal income, such tax disposition may be deemed unlawful, and thus the taxpayer may seek revocation through an appeal litigation.”

E. Accordingly, the Plaintiff’s disposition and global income tax for the year 2008 based on the Supreme Court’s decision of this case.

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