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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. On December 21, 2010, the Plaintiff’s director B and the auditor C served as the Plaintiff’s representative director D from February 1, 2007 to February 1, 2007. The Plaintiff filed a complaint on suspicion of embezzlement of the Plaintiff’s funds by falsely appropriating employee benefits from 2008 to 2010.
B. Since January 12, 2011, from January 18, 2011 to January 18, 2011, D returned totaling KRW 237,502,512 to the Plaintiff on three occasions. On June 16, 2011, the Plaintiff filed a revised return of corporate tax with the Defendant on June 16, 201, and the Plaintiff collected the amount unfairly released from the company, such as processing expenses, etc. within the period for revised return, pursuant to the main sentence of Article 106(4) of the Enforcement Decree of the Corporate Tax Act, the processed benefits in 2008; KRW 72,55,570; KRW 110,386,491; KRW 94,761,217; and was treated as retained earnings.
C. On June 15, 2011, D was prosecuted as a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), etc. on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement). On December 22, 2011, Cheongju District Court 201 High Court Decision 201Kahap104, “A person who does not actually work for the Plaintiff Company was listed as an employee and used arbitrarily after being returned the money paid as his salary,” and was sentenced to a suspended sentence of 2 years for a period of 158 years from that time to November 15, 2010.” D and prosecutor filed an appeal, but all were dismissed (the Daejeon High Court 2012No8), but D’s appeal was dismissed, and the judgment of the first instance court below (hereinafter “instant criminal judgment”).
A. (Supreme Court Decision 2012Do4536). D. Meanwhile, the details confirming that D embezzled processed benefits appropriated by registering those who are not the Plaintiff’s employees from 2008 to 2010 as if they were employees are employees are listed below. (Units: 2008, total 2009,000 won.)