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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, as a partner attorney-at-law of law firm (LLC) B (hereinafter “instant law firm”), appointed a number of bankruptcy cases as a bankruptcy trustee from 2002 to 202, and performed his/her duties.
B. From 2009 to 2013, the Plaintiff performed the corporate bankruptcy trustee’s business regarding corporate bankruptcy and received a total of KRW 925,908,900 (hereinafter “instant remuneration”) with the remuneration. This shall be deemed as other income pursuant to Article 21(1)19 of the Income Tax Act and Article 87 subparag. 1(b) of the Enforcement Decree of the Income Tax Act, and included the amount of income for each year of taxation, and filed a comprehensive income tax return and payment by applying 80% necessary expenses.
C. However, on the ground that the instant remuneration falls under business income, the Defendant calculated the Plaintiff’s global income for the year 2009 through 2013, and then calculated the Plaintiff’s global income for the year 2013, and included KRW 28,286,270 (including additional tax 10,713,147) on May 10, 2015, global income tax for the year 2010, KRW 74,274,620 (including additional tax 24,90,391) on June 1, 2015, global income tax for the year 201, KRW 64,480,040 (including additional tax 18,341,264), global income tax for the year 2012, KRW 29,869,540 (including additional tax) on global income tax for the year 2012, KRW 6,688,3137,2013 (including additional tax).
(hereinafter collectively referred to as “instant disposition”). D.
The Plaintiff appealed and filed an appeal with the Tax Tribunal on June 22, 2015, but was dismissed on December 30, 2015.
[Ground of recognition] Facts without dispute, Gap evidence 20, 24 evidence, Eul evidence 1 to 5 (including various numbers for each type of evidence), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion 1 is that the law firm of this case works as a partner attorney-at-law and is not at the position to conduct the business separately and is appointed as a trustee in bankruptcy, and is at all times engaged in a separate business or an assistant.