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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. The Plaintiffs and E hold shares as a shareholder registered in the register of shareholders of D Co., Ltd. (hereinafter “instant company”), and Plaintiff A served as the representative director of the instant company from December 7, 2005 to September 5, 2016, and thereafter E served as the representative director of the instant company:
Plaintiff A 5,000 Won 3,000 Plaintiff C 1,500 Plaintiff B 500 Plaintiff B 500 E 5,000 5,000 50
B. On April 7, 2014, the head of Seocheon District Tax Office (the head of the competent district tax office changed to the defendant on April 7, 2014) conducted a tax investigation on the instant company upon having been requested by the head of Seocheon District Public Prosecutor’s Office to file a criminal charge against the instant company against the alleged violation of the Punishment of Tax Evaders Act by Plaintiffs A and E, and conducted a tax investigation on the instant company. On April 11, 2011, the head of Seocheon District Tax Office issued a revised assessment on corporate tax for the business year from 2006 to 2009 and the value-added tax for the business year from 206 to 2009, and notified the change
(2) Of the amount of false labor cost payment for the business year 2006, the Plaintiff deemed KRW 88,900,000 paid during the period from January to August 8, 2006, as the representative director, as the Plaintiff’s income amount of the Plaintiff A, and notified the change in the amount of income. In this case, the Tax Tribunal rendered a re-audit decision on September 3, 2014. Accordingly, the Defendant corrected the amount of tax initially imposed on the instant company after re-audit on November 6, 2014, and reduced the amount of tax to E income earner:
Tax items / Tax amount to be imposed for a business year/tax period (tax amount imposed on April 11, 201) reduced or corrected (tax amount to be reduced or exempted on November 6, 201) (tax amount to be reduced or exempted on November 6, 2014), 207 530,268,840 won, 350,014, 451 won, 297,312, 2008,312,960 won, 129,456, 678 won, 284,867, 390 won, value-added tax of KRW 134,226,789, 206, and 28,187, 2006, 59, 2010, 2508, 208, 206, 208, 167, 2605, 2607, 2007