If the company is not actually managed, it shall not be allowed to admit the name of the title holder and to dispose of it.

The representative who is subject to the bonus disposition shall be interpreted strictly and strictly, and since he is the representative who actually runs the company, even if he is registered in the corporate register, if he does not actually operate the company, his income shall not be reverted to the name of the representative director.

Article 67 (Disposition of Income under the former Corporate Tax Act)

Article 106 (Disposition of Income)

1. The Defendant’s disposition of imposition of global income tax of KRW 150.040.905 against the Plaintiff on January 1, 2006 shall be revoked.

2. The costs of lawsuit shall be borne by the Plaintiff.

The same shall apply to the order.

1. Circumstances of dispositions;

A. The ○○ Business Co., Ltd. (hereinafter “instant company”) was established on October 1, 199 for the purpose of manufacturing, selling, etc. computer parts, and closed on March 31, 2003. The Plaintiff had been registered as the representative director in the corporate register of the instant company since the date of the said establishment.

B. The instant company included KRW 369,741,00, including sales to ○ Chemical Industry Co., Ltd. in 2003, in the calculation of earnings, and disposed of as bonus to Nonparty Kim Chang-deok, and filed a revised corporate tax for the business year 2003, around December 29, 2004.

C. However, inasmuch as the ownership of the above sales amount is unclear, the head of ○○ Tax Office disposed of the Plaintiff’s bonus as a representative director on the corporate register of the instant company, and notified the Defendant of the income tax data by recognizing the total amount of KRW 709,482,00,00, which is the sum of KRW 369,741,00, around May 31, 2005, and KRW 2005,6,62, around 339,741,000.

D. On January 1, 2006, the Defendant issued a revised and notified the Plaintiff of KRW 309,529,700 for global income tax for the year 2003 pursuant to the above taxation data, and thereafter, notified the ○○ Tax Office of the revised the assessment data by reducing the amount of income for the recognition of the amount of KRW 339,714,00 for the said amount of income, and corrected the amount of KRW 159,48,790 for the said global income tax on May 10, 2006 (hereinafter above part of the global income tax imposition disposition as of January 1, 2006, which remains after the reduction of the amount of KRW 150,040 for the global income tax imposition disposition as of January 1, 2006.

E. The plaintiff was dissatisfied with the disposition of this case and filed an appeal with the National Tax Tribunal on August 1, 2006. However, the above claim was dismissed on April 13, 2007.

[Ground of recognition] Facts without any dispute, Gap evidence 1 to 7, Eul evidence 1 to 1-2, Eul evidence 2-1, 2, 3, Eul evidence 4, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The parties' assertion

(1) The plaintiff asserts that the disposition of this case against the plaintiff is unlawful as it is against the representative director in the name of the company of this occupation as a member of the family registry, and since the non-party Kim Jong-ok is the actual representative of the company of this occupation.

(2) As to this, the Defendant asserted that the Plaintiff was registered as the representative director from the opening date of the instant company to the closing date of its business, while holding 14,000 shares of the said company (35%) among 40,000 shares issued by the said company, while Kim Young-deok did not hold the shares of the said company, and there was no material that he actually managed the said company, the Plaintiff is the actual representative of the said company.

(b) Related statutes;

Article 67 (Disposition of Income under the former Corporate Tax Act)

Article 106 (Disposition of Income)

C. Determination

Under Article 106(1) of the Enforcement Decree of the Corporate Tax Act, the purpose of the system is not to establish the representative on the basis of the fact that such income has accrued, but to consider a certain fact that can be recognized as such in order to prevent an unfair act under tax law by a corporation as a bonus to a unconditional representative regardless of its substance. In such a case, the representative who is subject to bonus disposition should be interpreted strictly. The representative must be the representative who actually manages the company. Thus, even if the representative is registered on the corporate register of the company, if there is no substantial operation of the company, such an income cannot be imposed on the representative director by reverting it to the name of the representative director.

In full view of the overall purport of arguments in the statement Nos. 9 through 22 (including paper numbers), Nos. 3-1 to 5, No. 6-1 to 7-1, and No. 7-1, the plaintiff registered the above company's management as its representative director's corporate register at the request of the non-party ○○ and Kim Yong-deok, one of his whole south-in, and 3,500 shares issued by the above company's register of shareholders (14,00 shares out of 40,000 shares issued by the above company). However, according to the above company's management was entirely not involved in the above company's management, ○○ was registered as a director in the above company's corporate register from Apr. 20, 200, ○○○ operated the above company's business on the premise that it was actually illegal for 100,000 shares issued by the above company's Kim Jong-dong, a representative of his relatives, and that it was not a 14,000,000 shares of the above company.

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is decided as per Disposition by admitting it.