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(영문) 서울행정법원 2014.11.14 2014구합6715
법인세등부과처분취소
Text

1. The corporate tax of 1,167,454,790 won against the Plaintiff on October 2, 2012 by the head of the Geumcheon District Tax Office.

Reasons

1. Details of the disposition;

A. B and her husband C, together with their children D and E, are employed as internal directors and auditors after they acquired all the shares issued by the Plaintiff as indicated below, around September 2007.

The plaintiff is a corporation that engages in real estate sale and lease business.

Note B 1,500 (30%) In-house Directors (F Hospital Busan and Doctor) C 1,500 (30%) Audit (university Professors) 1,000 (H students) E (H students) 1,000 (20%) total of 5,000 shares (20%) 5,000 shares (10%)

B. On March 31, 2009, the Plaintiff completed the registration of ownership transfer in its name with respect to the land I, J and its ground buildings (hereinafter collectively referred to as the “instant real estate”). On February 5, 2011, the Plaintiff sold the instant real estate at approximately KRW 26.1 billion to the Blren Best Co., Ltd., and on January 5, 201, the registration of ownership transfer was completed in the name of Dlren Best Co., Ltd.

C. On January 17, 201, the Plaintiff: (a) held a temporary general meeting of shareholders to change the Plaintiff’s remuneration to “the retirement allowance of an officer or retirement allowance of an officer shall be determined by the resolution of the general meeting of shareholders; (b) pursuant to paragraph (1) of this Article, the retirement allowance of the officer retired shall be determined by the resolution of the general meeting of shareholders; (c) pursuant to the provision on the payment of retirement allowance for the officer (paragraph (2)); and (d) newly established the provision on the payment of retirement allowance for the officer (hereinafter “instant retirement allowance provision”); (c) determined the remuneration to be paid to B and C, who is an officer in 20 million won in 201; and (d) determined B as KRW 10 billion in the monthly remuneration to be paid to B until December 31, 2011, on the ground that B had made a large amount of profit by selling the instant real estate successfully; and (d) made a resolution on the conversion to the annual salary from 2012 to 500 million won in the monthly remuneration.

[Regulations for Payment of Retirement Allowances for Officers] Article 4 (Calculation of Retirement Allowances) (1) The amount of retirement allowances shall be calculated by the calculation basis amount of retirement allowances ¡¿ payment base rate.

(2) The amount of retirement allowances calculated.

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