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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. B Co., Ltd. and the Plaintiff’s relation 1) B (hereinafter “B”).
(2) On June 24, 2008, the Plaintiff was a corporation established for the purpose of aggregate business, etc. on June 24, 2008. The Plaintiff was the sole director of B on June 24, 2008, but registered the retirement on October 27, 2016. On October 26, 2016, B was appointed as the only internal director of B. B on November 5, 2015.
B. B filed a corporate tax return for the business year of 2013, around March 31, 2014, around KRW 671,231,534, including the provisional payment of KRW 603,954,66, and the attempted proceeds of KRW 5,321,389, and advance payment of KRW 61,95,479, and KRW 61,534,00,000,000 in the standard balance sheet, and around March 31, 2015, B included 671,231,534 in the items and other parts of the current asset among the current assets on the standard balance sheet. B included the provisional payment of KRW 728,493,534 in the aggregate sheet in the standard balance sheet to the Defendant on March 31, 2015, while filing a corporate tax return for the business year of 2014.
3) B did not report the corporate tax for the business year 2015. C. Around January 10, 2017, the Defendant issued a notice of corporate tax correction and correction of the corporate tax for the business year 2015 B-B, and the aforementioned provisional payment amount of KRW 728,493,534 against the Plaintiff, a person with a special relationship, shall be included in the gross income as the provisional payment which was discontinued on November 5, 2015 and not recovered until the date of termination of the special relationship. The amount of KRW 849,553,014, including the said amount, shall be deemed to have been reverted to the Plaintiff, the representative, as bonus, and shall be deemed to have been disposed of for the recognition and disposal thereof, after adding the amount of KRW 849,53,014 to the Plaintiff’s income on August 18, 2017 (including additional taxes).
D.
The Plaintiff filed an objection against the instant disposition on December 6, 2017, but the Defendant dismissed it on January 30, 2018, and the Plaintiff filed an objection.