2020Nu11806. Revocation of corporate tax withholding disposition

A Stock Company

Law Firm LLC (LLC) LLC, Counsel for the defendant-appellant

Attorney Kang Han-hun, Kim Dong-hun, Sung-young, Lee Min-young, Lee Jong-hee

The director of the tax office

[Plaintiff-Appellant] LbnB Partners

[Defendant, Appellant] Jink, Jink-hun, Namin Park

Suwon District Court Decision 2018Guhap73219 Decided May 7, 2020

November 11, 2020

January 13, 2021

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 disposition of withholding corporate tax (including additional tax) of KRW 35,515,50 for the Plaintiff on December 4, 2017; KRW 33,416,750 for the year 2012; KRW 33,416,750 for the year 2013; KRW 238,713,470 for the year 2014; and KRW 111,71,60 for the disposition of withholding corporate tax (including additional tax) for the year 2015.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of the first instance judgment

The grounds for appeal by the defendant do not differ significantly from the allegations in the first instance court, and even if the evidence submitted to the first instance court was presented to this court, the fact-finding and judgment in the first instance are recognized as legitimate. The reasoning for the judgment of this court is the same as the grounds for the first instance court, and therefore, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Since the judgment of the first instance is justifiable, the defendant's appeal is dismissed.

Judge Lee Il-man

Judges Doctrine

Judges Training and Vice-Appellant