1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the court of first instance, except for adding the following judgments as to the matters alleged by the plaintiff in the court of first instance, and thus, it is tenable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Additional determination

A. In the trial at the trial, the Plaintiff’s additional collection of KRW 283,250,00, which the Plaintiff borrowed the attorney’s name, became final and conclusive in the relevant criminal judgment, and thus, the possibility of loss of economic benefits inherent in the above income is realized and the income is not realized. Thus, the Plaintiff asserts to the purport that the instant disposition is unlawful, and its defect is so serious as to be null and void.

B. The purpose of confiscation or collection under the Criminal Act is to deprive a person of gains from a criminal act and prevent him/her from holding unjust gains. If confiscation or collection was made for such unlawful income, this constitutes a case where the possibility of loss of economic benefits inherent in illegal income is realized.

Therefore, since income is not ultimately realized, it is reasonable to regard that there has occurred a change in the basis of calculating the tax base and the amount of tax due to the occurrence of a subsequent event after the establishment of the tax liability, so that the taxpayer can claim a reduction by proving that fact.

In other words, the taxation requirement of control and management of illegal income;

Even if the tax liability was established upon fulfilling the requirements, if the possibility of loss of economic benefits inherent in the illegal income, such as confiscation or collection, has occurred after the occurrence of the following causes, and thus becomes final and conclusive as not realizing the income, the taxpayer shall be subject to the Framework Act on National Taxes unless there are special circumstances.