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(영문) 대전지방법원 2016.03.23 2014구합3978 (1)
지방소득세부과처분취소
Text

1. On July 10, 2014, the Defendant’s portion in 2009 against Plaintiff A, and the portion in 2,506,820 won of the local income tax for 2011.

Reasons

1. Details of the disposition;

A. C Co., Ltd. (formerly, D, E Co., Ltd., Ltd., and hereinafter “C”) state that the “detailed shareholders’ share ratio” is “Plaintiff A28.75%, Plaintiff B22.5%, F26.25%, and G2.5%.”

B. C paid 1,170,670 won and additional dues in 2009, 1,170,670 won and 1,300,759,740 won and additional dues in 2010, 2011, and 2,393,660 won of local income tax (pro rata corporate tax) and 617,480 won, and the Defendant paid 51.25% of the above local income tax (pro rata corporate tax) and local income tax (special collection) as of the date when the duty to pay taxes was established, on the ground that the Plaintiffs were oligopolistic shareholders holding 4,537,660 won and additional dues (pro rata corporate tax portion) and 209, 2014 as of July 10, 2014, the Plaintiffs were designated as secondary taxpayers and notified to pay 301,010 local income tax (pro rata local income tax portion) for 201, 2014 as follows according to the Plaintiffs’ share ratio.

Plaintiff

Local income tax (special collection) for the year 209 pro rata A 1,304,570,570,560 1,641,130,130 pro rata local income tax (special collection) for the year 2010 1,68,684,670,673,950 2,050 2,058,620,6201 pro rata local income tax (pro rata local income tax) for the year 2011 68,170,520,960 1,020,960 263,410,284, 370 1,318,429, 681, 681, 605, 3081, 1605, 167, 3051, 205, 2051, 167, 2010

C. On September 11, 2014, the Defendant added the increased additional charges after the payment deadline to the Plaintiffs on September 11, 201, which was notified by the said payment deadline, and added to the increased additional charges after the said payment deadline, the payment peremptory notice was imposed by adding the Plaintiff’s tax items/taxable year principal (original) additional charges (original) as indicated in the following table.

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