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Reasons
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(영문) 수원지방법원 2015.07.22 2014구합4895
법인세등부과처분취소
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation established on October 27, 2003 and engaged in automobile repair business and automobile transaction business.

B. From April 23, 2013 to June 11, 2013, the director of the Central Regional Tax Office conducted a tax investigation with respect to the Plaintiff. ① The Plaintiff included the total of KRW 442,039,498, which was omitted from sales to the business year 2011 until the business year from 2009, in the gross income when calculating the Plaintiff’s income amount by each business year, and ② the amount of KRW 9,93,000, out of the welfare expenses used by credit card, was deemed non-deductible expenses as non-business expenses. ③ The amount verified by data submitted at the time of the tax investigation, ③ the bonus amount of KRW 94,85,00,00 paid to the employee, etc. (= the amount of KRW 20,070,000, KRW 19,02,500, KRW 107, KRW 500, KRW 17,707,500, KRW 757,7980,05).

C. Accordingly, the Defendant deemed that the amount of bonus deducted from the omitted sales amount and added the amount of credit card use (=42,039,498 won 9,93,000 won - 94,85,000 won) as income amount, and notified the Plaintiff of the change in the amount of income on August 1, 2013, the amount of corporate tax of 18,087,340 won in the business year 209,504,160, corporate tax of 27,38,240 in the business year 2010, corporate tax of 22,504,160, and corporate tax of 27,38,240 in the business year 2011, and notified the Plaintiff and B of the change in the amount of income.

On August 6, 2013, the Defendant calculated the individual labor income tax for each individual employee, and notified the Plaintiff of the amount of KRW 651,730 as earned income tax for the year 2009, the amount of earned income tax for the year 2010, the amount of KRW 2,447,250 as earned income tax for the year 201, and the amount of earned income tax for the year 201.

E. The defendant, the plaintiff, and the defendant

When the representative mentioned in paragraph (1) fails to pay the withholding tax amount of earned income from the bonus disposal, it shall be November 2013.

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