Busan District Court 201Guhap427 ( May 13, 2011)

Cho High Court Decision 2010Du0072 ( November 16, 2010)

(1) A reward paid in return for the performance of duties or services of a school juristic person through the replacement of an executive officer shall constitute a reward.

(1) The honorarium of other income refers to money and valuables paid for the purpose of a case in connection with administrative affairs or provision of services, etc., and money constitutes honorariums paid in return for administrative affairs or performance of services by an educational foundation through the replacement of an executive officer, and falls under the case. There is no provision to exempt an individual from submitting a written payment record, which is a withholding agent, from submitting a written payment record. Therefore,

1 The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The imposition of global income tax of KRW 60 million against the Plaintiff on October 1, 2009 shall be revoked by the Defendant.

1. Quotation of judgment of the first instance;

The reasoning of the judgment that the court should explain on this case is the same as that of the judgment of the court of first instance except for the addition of the following parts. Thus, Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act are cited.

2. Additional parts; and

Under the tax law, in order to facilitate the exercise of the right to impose taxes and the realization of tax claims, if a taxpayer violates a tax return and tax liability prescribed by the law without justifiable grounds, the taxpayer's intentional or negligent act is not considered, and the site or mistake of the law does not constitute justifiable grounds (see, e.g., Supreme Court Decision 2000Du5944, Apr. 12, 2002), and it is difficult to see that there are justifiable grounds for the plaintiff's assertion, or that the duty to submit a payment record is exempted, and that the plaintiff's assertion on this is not acceptable.

3 Conclusion

Then, the plaintiff's claim is dismissed due to the lack of reason, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.