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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. On September 1, 2014, the Defendant rendered a loan to B with money from 2008 to 2012, and received interest income of KRW 287,420,00, the following: (a) the global income tax of KRW 56,608,620 (including additional tax of KRW 24,723,629), global income tax of KRW 23,818,320 (including additional tax of KRW 9,523,329), global income tax of KRW 16,513,860 (including additional tax of KRW 5,905,612); (b) global income tax of KRW 16,513,860 (including additional tax of KRW 5,905,612); and (c) global income tax of KRW 17,097,650 (including additional tax of KRW 5,280,950); and (d) global income tax of KRW 20054,515
(hereinafter “Disposition in this case”). / [Grounds for recognition] without dispute, entry of Gap evidence No. 2, and purport of the whole pleadings
2. Whether the instant disposition is legitimate or not, the Plaintiff asserts that the Defendant did not apply Article 51(7) of the former Enforcement Decree of the Income Tax Act without considering the Plaintiff’s outstanding principal amount (310 million won) and objective reasons for impossibility of recovery.
The former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 22034, Feb. 18, 2010); the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 22034, Feb. 18, 2010); the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 23588, Feb. 2, 2012); and the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 24356, Feb. 15, 2013) shall apply to the global income tax attributed to 2008, and the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 24356, Feb. 15, 2013) shall apply to the global income tax attributed to 2008 and 2009, if any, the principal is deducted from such amount; if the recovered amount falls short of the principal, the total income amount shall be written differently without distinguishing each Enforcement Decree
Section 7 of Article 51 is the debtor's non-business costs prior to the determination and determination of the tax base and amount of tax.