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(영문) 수원지방법원 2015.11.25 2014구합6457
종합소득세부과처분취소
Text

1. Of the instant lawsuit, the part concerning the claim for cancellation of additional dues shall be dismissed.

2. The plaintiff's remaining claims.

Reasons

1. Details of the disposition;

A. B Co., Ltd. (hereinafter “instant corporation”) is a corporation established on July 4, 2005 for the purpose of developing, manufacturing, and selling biochemical resin, and the Plaintiff was registered as the representative director of the instant corporation from July 7, 2005 to December 3, 2013, which is the date of the registration of the instant corporation, from July 3, 2005 to December 3, 2013.

B. In determining the corporate tax for the business year 2010 of the instant corporation, the Director of the Yeongdeungpo Tax Office: (a) the sum of KRW 148,041,610,610, and the sum of KRW 10,93,061, and the amount equivalent to the interest paid by the representative director on the settlement of accounts for the business year 2009, the amount of KRW 159,034,671, as bonus to the Plaintiff who is the representative (hereinafter “instant bonus disposition”); and (b) on December 2, 2013, the Plaintiff corrected and notified the Plaintiff of KRW 44,10,000, plus the amount of the instant bonus disposition, KRW 52,713,518, as global income tax for the year 2010.

C. The Plaintiff, who was dissatisfied with the imposition of global income tax, filed an objection, but subsequently dismissed on March 10, 2014, filed a request for review with the National Tax Service, but received a decision of dismissal on July 11, 2014.

Since then, the Defendant corrected the amount of disposal for recognized contribution to the Plaintiff to KRW 119,395,146, and notified the Plaintiff of the re-revision of the total income tax accrued in June 23, 2015 to KRW 36,752,190 (hereinafter “instant disposition”), and notified the Plaintiff of the total amount of KRW 8,59,90 (i.e., the instant disposition taken in December 2, 2013); and (ii) the total amount of additional charges due to the delay in payment of the global income tax (i.e., additional dues of KRW 1,102,560 at KRW 17,497,340 at KRW 17,497,340).

【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 4, 5, 8, Eul No. 1 through 5, and 7, the purport of the whole pleadings

2. We examine the legitimacy of the part concerning the claim for revocation of additional dues in the lawsuit of this case, ex officio, as to the lawfulness of the part concerning the claim for revocation of additional dues.

The additional dues or increased additional dues prescribed in Article 21 of the National Tax Collection Act shall be paid by the payment deadline.

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