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(영문) 수원지방법원 2015.06.25 2014구합2240
법인세등부과처분취소
Text

1. On February 15, 2013, the director of the regional regional tax office of the defendant Jungbu Regional Tax Office shall have jurisdiction over the plaintiff 350,010,000 won, and on February 15, 2006, it shall have jurisdiction over the plaintiff 498.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation established on January 13, 200 and engaged in waste collection and disposal business.

B. The director of the regional tax office of the defendant Jungbu Regional Tax Office: (a) conducted an integrated investigation of the corporate tax against the plaintiff and the source of personal funds against B, the representative director of the plaintiff; and (b) deemed 3,062,079,060 won included in deductible expenses from 2005 to 2009 as processing expenses, and disposed of as bonus to B.

C. In addition, on July 25, 2008, the director of the regional tax office of the defendant Jungbu Regional Tax Office confirmed the fact that B withdrawn one billion won from the Plaintiff’s deposit account and repaid the personal debt, and considered it as a provisional payment irrelevant to the duties, and treated the interest amounting to KRW 97,729,840 as an inclusion in the gross income and a representative bonus, and treated the corresponding interest amount as a bonus in the gross income and a loss of the paid amount in the gross income amount.

On the basis of the notification of the above results from the director of the regional tax office of the defendant Jungsung District Tax Office, the director of the regional tax office of the defendant Jungsung District Tax Office notified the plaintiff of the above results of the investigation, and notified the plaintiff of the correction of the corporate tax of 274,785,600, corporate tax of 2007, corporate tax of 480,096,080, corporate tax of 252,697,140, corporate tax of 2009, corporate tax of 252,697,140, corporate tax of 209, and corporate tax of 169,413,240, corporate tax of 205, corporate tax of 227,167,470, corporate tax of 206, respectively (hereinafter referred to as the "revision of corporate

E. Meanwhile, the director of the regional regional tax office of defendant Jung-gu included the amount disposed of as representative bonus in the income amount B as above in the Plaintiff as above (hereinafter “instant disposition”). On January 7, 2013, the director of the regional tax office of defendant Jung-gu imposed a notice of change in the income amount of KRW 350,010,000,070,070,030 for the year 2007, 1,082,082,291,040 for the year 208, 651,792,260 for the year 2009, 651,792,260 for the year 2009, and 350,000,000 for the year 205, 498,070,030 for the year 206 (hereinafter “instant disposition”), and in combination with the above corrective disposition of corporate tax.

F. The Plaintiff filed a petition for review against the Plaintiff’s objection, and the Commissioner of the National Tax Service around December 24, 2013.

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