Seoul Administrative Court-2016-Gu Partnership-73528 ( May 18, 2017)

Disposal of income to a person who has reverted to corporate funds;

The amount of outflow from the company shall be disposed of as a bonus for the representative in cases where the ownership is unclear. In cases where the damage claim is waived by the corporation, it shall be deemed the outflow from

Article 106 (1) 2 of the Enforcement Decree of the former Corporate Tax Act

2017Nu54236 Action to revoke the imposition of earned income tax

BBB

AA Head of the Tax Office

2017.09.29

October 27, 2017

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance is revoked. The Defendant’s wage and salary income tax for the year 2009 owed to the Plaintiff on April 13, 2015 ( Woncheon)

portion collected) 178,061,610 won (including additional taxes), wage and salary income tax (tax withheld) for year 2010, 357,135,790

Each disposition of imposition of the original tax (including additional tax) shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

The reasons for this decision are as follows: Article 8(2) of the Administrative Litigation Act; Article 8(2) of the Civil Litigation Act;

It shall be quoted in accordance with the main sentence of Article 420 of the Forwarding Act.

2. Conclusion

If so, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance shall be with the same conclusion.

Since the plaintiff's appeal is legitimate, it is dismissed as it is without merit.