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1. On January 4, 2016, the Plaintiff, and the head of Gangnam-gu Tax Office’s global income tax amounting to KRW 8,981,00,000, imposed on the Plaintiff for the year 201.
Reasons
1. Details of the disposition;
A. The Plaintiff was an attorney-at-law of law firm B (hereinafter “instant law firm”) as a member of the law firm B (hereinafter “instant law firm”) from 2011 to 2013, and was appointed as a trustee in bankruptcy in multiple individual bankruptcy cases from a number of individuals to 2013, and received a total of KRW 300,700,000 (i.e., KRW 63,850,000 in 201) as remuneration (i.e., KRW 137,60,000 in 201).
B. The Plaintiff deemed the instant remuneration as other income under Article 21(1)19(c) of the Income Tax Act, and subparagraph 1(b) of Article 87 of the Enforcement Decree of the Income Tax Act, and accordingly included the amount of income for each year of taxation, and filed a return of each comprehensive income tax for the year 201 through 2013 by applying 80% necessary expenses
C. On January 4, 2016, the head of Gangnam District Tax Office deemed the instant remuneration as business income and notified the Plaintiff of the rectification and correction of global income tax of KRW 8,981,00 (including additional tax of KRW 2,960,478), global income tax of KRW 33,714,590 (including additional tax of KRW 9,181,624), global income tax of KRW 15,854,620 (including additional tax of KRW 1,28,897) for the year 2012, and global income tax of KRW 15,854,620 for the year 2013.
(2) The head of Gangnam District Tax Office imposed a local income tax on each of the instant global income tax (hereinafter “instant imposition disposition”). In addition, pursuant to Article 93(2) of the former Local Tax Act (Amended by Act No. 12153, Jan. 1, 2014; Act No. 11690, Mar. 23, 2013); the former Local Tax Act (Amended by Act No. 11124, Dec. 31, 201); and the imposition disposition of local income tax on each of the instant global income tax (Amended by Act No. 11124, Dec. 31, 201); and the imposition disposition of local income tax on each of the instant global income tax on each of the instant local income tax (including additional tax); the imposition disposition of local income tax on each of the instant local income tax on each of the instant local income tax accrued in 2012; the imposition disposition of local income tax on each of the instant local income tax on each of the instant local income tax (including additional tax);
[The former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014)]