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Reasons
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(영문) 서울행정법원 2015.04.17 2013구합64554
종합소득세부과처분취소
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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 October 15, 2003, the Plaintiff established “B” (B. Co. Ltd.; hereinafter “Std corporation”) in the Kingdom of Saudi Arabia (hereinafter “ Saudi Arabia”) and is currently a shareholder and a representative director of the said corporation.

B. From April 23, 2012 to July 3, 2012, the director of the Seoul Regional Tax Office: (a) held that the Plaintiff omitted a report on global income tax on KRW 1,58,831,280 of the amount of other income received from the Satar corporation from January 1, 2007 to December 31, 2010; and (b) provided with construction works and related technical services, and (c) notified the Defendant.

C. Accordingly, on August 1, 2012, the Defendant notified the Plaintiff of KRW 71,701,510 of global income tax for the year 2007, KRW 786,791,520 of global income tax for the year 2008, global income tax for the year 2009, KRW 781,098,980 of global income tax for the year 2009, and KRW 662,631,420 of global income tax for the year 2010.

(hereinafter “instant disposition”) D.

The Plaintiff filed an appeal with the Tax Tribunal on October 25, 2012, but was dismissed on September 27, 2013.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3 (including paper numbers; hereinafter the same shall apply) and the purport of whole pleadings

2. Whether the instant disposition is lawful

(a) Attached entry in the relevant statutes;

[The Convention between the Government of the Republic of Korea and the Government of the Kingdom of Saudi Arabia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter “Korea-Korea Tax Treaty”).

[including](b)

The facts of recognition are as follows. The number of days of stay in Korea of the plaintiff and C, who are the plaintiff's spouse, has domicile in Gangnam-gu Seoul. On the other hand, the number of days of stay in Korea of the plaintiff and C, who are the plaintiff's spouse, is as follows. The average number of days of stay in Korea since 209, 200 on 181, 223th 18th 188th 228th 340th 324th 327th 327th 1990 of 228th 200th 208.

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