Suwon District Court 2007Guhap3744 (2008.06.03)

Examination Income 2006-0378 (2007.05.30)

propriety of the bonus disposition by the representative who distributes the estimated income amount to the period of service in the register;

Since it is reasonable to regard that the representative director performed his duties as the representative director in return for the corresponding benefit until the period of receiving the benefits as the representative director is in accord with the rule of experience, it is reasonable to dispose of the bonus by deeming it as the representative director.

The contents of the decision shall be the same as attached.

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s imposition disposition of global income tax of KRW 83,804,540 for the year 2001, which was imposed by the Plaintiff on September 5, 2006, in excess of KRW 33,178,20.

2. Purport of appeal

The part of the judgment of the first instance against the defendant shall be revoked, and the plaintiff's claim corresponding to the above revocation shall be dismissed.

The reasoning of this Court’s reasoning is that, even if the evidence submitted up to the trial of the court was neglected, the Plaintiff’s exercise of the authority as the representative director of the △ Mangystm Co., Ltd. after August 2001 and the Plaintiff’s actual participation in the management is not sufficient. Thus, this Court cites the reasoning of the first instance judgment, except for addition to the fact that the Plaintiff

Therefore, the defendant's appeal is dismissed. It is so decided as per Disposition.