Daegu District Court 2014Guhap23606 ( October 22, 2015)

Cho High-depth 2014Gu0646 (No. 22, 2014)

A corporation’s transfer of low price to a person with a special relationship through a bypass transfer after its own stocks are acquired falls under the regulations on wrongful calculation.

A corporation’s transfer of low price to a person with a special relationship through a bypass transfer after its own stocks are acquired falls under the regulations on wrongful calculation.

Article 39 (1) of the former Income Tax Act

2015Nu6119 Revocation of revocation of a request for rectification

AA

BB

National Rotations

November 20, 2015

December 18, 2015

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall revoke the notification of changes in the acquisition amount of 173,290,890 won (the sum of 44,619,810 won for MaS and 128,671,080 won for MaS) for the plaintiff on October 1, 2013.

1. Quotation of judgment of the first instance;

The grounds for the plaintiff's assertion in the trial while filing an appeal are not significantly inconsistent with the contents of the plaintiff's assertion in the first instance court, and even if all the evidence submitted in the first instance and the purport of all the arguments in the first instance court and the first instance court are examined, the judgment of the first instance court rejecting the plaintiff's assertion

Therefore, the court's explanation on this case is identical to the reasoning of the judgment of the court of first instance, except for the dismissal or dismissal of some of the contents as follows. Thus, it refers to the reasoning of the judgment of the court of first instance pursuant to Article 8 (2) of the Administrative Litigation Act and Article 420 of the

○ The third second sentence of the judgment of the first instance court is "B No. 10-5" with "B No. 10-1,500" with "B No. 10", and the second sentence is to delete "1,500" with "B" with "B 10.

○ The State of this case, even if the State of this case is not, in the fourth session below the fourth session of the first instance court,

With respect to the 10,100 shares in food, the Defendant’s disposition of this case against the said 10,100 shares was unlawful since the agreement was concluded between the first seller and the Plaintiff on March 26, 2008, which was made between KimD, Kim GG, SG, SS, strongS, and SS and the first seller on March 26, 2008 that “the share sales contract between the Plaintiff and the Plaintiff was null and void, and the first seller sold shares to the SS et al.” was taken measures for recovery.

○ The first instance court's decision "the sixth day of March 6, 2008" refers "the sixth day of March 2008" to "the 26th day of March 2008."

According to the agreement dated March 26, 2008 between 0,000 and 16,700 shares of the transaction subject to taxation of this case, which was made between ○○○ KimS, KimS, SS, SG, GangwonG, and the Plaintiff and SS, even if an agreement between the parties to invalidate the transaction subject to taxation of this case was made and the recovery measures was made, the above agreement appears to have been made after the tax investigation was conducted, so even if the amount was collected in the case of receiving notice of tax investigation, the above agreement is deemed to have been made after the tax investigation, so even if the amount was withdrawn from the company, the income disposition cannot be deemed to have been retained as internal reserve in light of the provisions of Article 106(4) of the Enforcement Decree of the Corporate Tax Act.

The following provisions of Article 106 (4) of the Enforcement Decree of the Corporate Tax Act shall be added under the 9th court decision of the first instance court.

No. 45 of the Framework Act on National Taxes in cases where a domestic corporation unfairly recovers from the company, such as omitting sales and processing expenses, and makes a report by including it in gross income due to tax adjustment, the disposition of income shall be deemed internal reserve: Provided, That this shall not apply to any of the following cases in which it receives correction in advance and in which the amount of outflow from the company is included

1. Where it has received a notice of tax investigation;

2. Where it becomes aware of the commencement of the tax investigation;

3. Where a tax official takes a local business trip or starts confirmation affairs to collect taxation data or handle civil petitions;

4. Where he receives a notice of explanation of taxation data from the head of tax office having jurisdiction over tax payment.

5. Where the fact of outflow from the company is confirmed in the investigation or trial by an investigative agency;

6. Other cases similar to those referred to in subparagraphs 1 through 5, where it is deemed that he/she has prior knowledge of correction.

2. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.