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1. On April 8, 2013, the Defendant imposed imposition of global income tax of KRW 68,582,960 on the Plaintiff for the year 2007.
Reasons
1. Basic facts
A. The Plaintiff et al. (hereinafter referred to as the “instant company”) is a company incorporated on October 28, 199 with its business purposes, including the lease of machinery and equipment for construction and civil engineering works.
The plaintiff is a person registered as a representative director in the corporate register of the company of this case from September 1, 2004 to May 20, 2009.
B. The Defendant’s notice of change in the amount of income on December 31, 2009 and its cancellation on September 2009 confirmed that, as a result of the investigation with respect to the instant company, the instant company collected the claim of KRW 2,709,35,000 (hereinafter referred to as “the instant sales amount”) incurred by the instant company from selling minerals to C in 2009 and did not recover the claim in 2004, and that the account was not collected. On December 31, 2009, the Defendant issued a notice of change in the amount of income with the following recognized interest as stated in the table and the instant sales amount as the bonus belonging to the Plaintiff registered as the representative director on the corporate register and notified the change in the amount of income.
In 2006, the interest recognized in 2008 in 2007 and the sales amount of this case 252,091,963 won 243,841,963 won 243,841,963 won 3,323,596,408 won since 2006, the defendant used the sales amount of this case in acquiring the right to permit the gathering of earth and sand from Chang Korea Co., Ltd. and the Urban Development Project Co., Ltd. in accordance with the company's objection, and revoked the notification of change in income amount.
C. The Defendant’s disposition imposing global income tax for the year 2007 confirmed that there was no transaction between the instant company and the Shodong Construction Co., Ltd. with the said company, and again disposed of the Plaintiff as a bonus belonging to the Plaintiff in 2007, the amount of KRW 243,841,963, which was recognized as having been calculated by deeming the instant sales amount as the provisional payment to the Plaintiff, and KRW 68,582,960, the global income tax for the Plaintiff on April 8, 2013.