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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. The Plaintiff is a person who actually operated B Co., Ltd. (hereinafter “B”) and C Co., Ltd. (hereinafter “C”).
B. On September 1, 2010, C received KRW 1.5 billion from Shee Construction Co., Ltd. (hereinafter “instant amount”). The Plaintiff used KRW 1 billion in repayment of the Plaintiff’s obligation under the Plaintiff’s name.
C. The director of the Busan District Tax Office deemed the amount of KRW 1 billion to be the bonus to the Plaintiff and disposed of the amount of KRW 1 billion. Accordingly, on June 10, 2014, the Defendant issued a disposition to correct the amount of KRW 402,260,620 as global income tax for the Plaintiff in 2010.
(hereinafter “instant disposition”) D.
The Plaintiff filed a tax appeal through the filing of an objection, but was dismissed on September 7, 2015.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1 and 2, the purport of the whole pleadings.
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion B is the subject of actual attribution of the instant agreement, since it lent C’s construction name to Busan apartment construction project.
In addition, since the plaintiff succeeded to the debt of B and repaid it, the plaintiff paid the debt of B and acquired the right to indemnity against B.
Ultimately, the Plaintiff used the instant agreement, which is substantially owned by B, to repay the debt of B, and thus, the instant disposition, which is deemed as a bonus to the Plaintiff, is unlawful against the substance over form principle.
(b) as shown in the attached Form of the relevant statutes.
(c) Even if the original civil or administrative litigation is not bound by the facts recognized in a criminal trial, the facts recognized in the judgment of the relevant criminal case, even though they are not bound by the facts established in the relevant civil or administrative trial, is a significant evidence in the civil or administrative litigation, and thus, it cannot be recognized
Supreme Court Decision 201Da1448 delivered on September 13, 1983