Title
Whether liability to pay bonus is established for the disposition of bonus (judgments without Trial Proceedings)
Summary
Since it falls under the de facto representative of the non-party corporation during the year to which the income amount belongs, the disposition of bonus is legitimate.
Related statutes
Article 20 of the Income Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
In accordance with Article 8(2) of the Administrative Litigation Act, Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal Article 429 of the Civil Procedure Act, since a petition of final appeal filed by an appellant does not state any grounds for final appeal and the appellate brief is not filed within the statutory period, it
(2) Judgment of the second instance)
Text
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
Reasons
A person liable for the source disposition on recognition of a representative who has not been attributed to the representative because it is unclear that the person liable for the source disposition is the representative, not the representative at the time of establishment of the withholding duty upon the arrival of the notice of change in income amount, but the representative at the business year to which the outflow income belongs, even if there is no company as of the date of the change notice