Case Number of the immediately preceding lawsuit
Incheon District Court 2010Guhap966 ( October 14, 2010)
Title
The taxation disposition is illegal because it was disposed of as bonus that was discharged from the company and was confirmed that it was returned.
Summary
(As in the judgment of the first instance court) Since the certificate of deposit was withdrawn from the corporation and the certificate of deposit was disposed of as a bonus and the fact of return was confirmed, the taxation disposition is unreasonable.
Cases
2010Nu38464 global income and revocation of disposition
Plaintiff, Appellant
XX Kim
Defendant, appellant and appellant
Deputy Director of the Tax Office
Judgment of the first instance court
Incheon District Court Decision 2010Guhap966 Decided October 14, 2010
Conclusion of Pleadings
May 26, 2011
Imposition of Judgment
June 30, 2011
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
1. Purport of claim
The Defendant’s disposition of imposition of global income tax of KRW 89,064,00 against the Plaintiff on April 22, 2009 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for this Court’s explanation concerning this case is as stated in the reasoning of the first instance judgment, except for the part following the fifth satisfaction 7 of the written judgment of the first instance, as follows. Thus, this Court’s reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. The portion added by this court to the written judgment in the first instance; and
“In relation to this, the Defendant asserted that the amount of the company funds kept by the Plaintiff around January 2003 exceeds KRW 1,182,223,388, and that the Plaintiff returned only KRW 750,000,000 out of the above KRW 1,182,223,388. As such, the Plaintiff asserted that it did not return KRW 250,000,000 for the company funds kept by the Plaintiff.
The written evidence evidence Nos. 12, 12, 1, 4 alone is insufficient to acknowledge the fact that the Plaintiff returned only KRW 750,00,000 among the above KRW 1,182,223,388, which the Plaintiff managed around January 2003, and there is no other evidence to support this. The above argument by the Defendant is without merit.
3. Conclusion
Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.