The case revoking the above taxation disposition on the ground that it was deemed that the amount of revenue omitted at the time of tax return of the corporate tax base was leaked out of the company, and the tax disposition was imposed as bonus to the representative director of the corporation, but this amount was appropriated for the repayment of the creditor's claim against the corporation, and it was unlawful.

The case revoking the taxation on the ground that the above taxation was unlawful on the ground that the corporation did not keep a book and included the amount of income omitted at the time of tax return of the corporate tax base in the calculation of the gross income and was deemed to have accrued out of the company, and thus, it was deemed to have accrued as a bonus to the representative director of the corporation, but

Article 32 of the Corporate Tax Act, Article 94-2 (1) 1 of the Enforcement Decree of the Corporate Tax Act

Daw Construction Co., Ltd., Counsel for the plaintiff-appellant

Head of Yeongdeungpo Tax Office

Seoul High Court Decision 89Gu10540 delivered on October 17, 1990

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

According to the reasoning of the judgment below, the court below determined that, as a company operating a construction business on December 22, 1981, the Plaintiff failed to pay the above KRW 1,00,000,000, and the non-party 120, the representative director of the company, was locked. At around that time, about 120 creditors of the Plaintiff company were organized the creditors group, and around January 1, 1982, the creditors' general meeting was decided to operate the Plaintiff company in order to collect claims, using the above officers and some of the former employees of the company, or lent the construction business license to other companies, and that this was conducted by the Plaintiff company by not later than July 1984. The above creditors' meeting failed to pay the above KRW 1,00,000,00,00,000, and used the omitted amount of corporate tax directly to repay all the claims, and thus, it was unlawful for the Plaintiff company to have collected the above amount of corporate tax from 330,1984.

In light of the records, the above fact-finding and judgment of the court below are just, and there is no error of law in mistake of facts or incomplete hearing as alleged in the arguments. There is no ground for appeal.

Therefore, the appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Jong-dong (Presiding Justice)