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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On October 15, 2003, the Plaintiff established “B” (which is referred to as “B”, trade name C before and after the organizational change, and is a shareholder and representative director of the said corporation, regardless of whether it was before and after the organizational change.
B. From April 23, 2012 to July 3, 2012, the director of the Seoul Regional Tax Office: (a) held that the Plaintiff omitted a report on global income tax on KRW 1,58,831,280 of the amount of other income received from the Satar corporation from January 1, 2007 to December 31, 2010; and (b) provided with construction works and related technical services, and (c) notified the Defendant.
C. Accordingly, on August 1, 2012, the Defendant decided and notified the Plaintiff of global income tax of KRW 71,701,510 (including additional tax of KRW 28,411,339), global income tax of KRW 786,791,520 (including additional tax of KRW 278,232,590), global income tax of KRW 781,098,980 (including additional tax of KRW 237,876,935), global income tax of KRW 662,631,420 (including additional tax of KRW 163,812,225) for the year 208.
① Article 2(4)1 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26067, Feb. 3, 2015) provides that “When a person has an occupation ordinarily required to continue residing in a foreign country for at least one year, the Plaintiff is not a resident under the Income Tax Act because there is no domicile in the Republic of Korea. ② Even if the Plaintiff is a resident under the Income Tax Act, the Plaintiff is a resident at the same time, and thus, is a resident of the Republic of Korea and the government of the Kingdom of Saudi Arabia, and thus, the Plaintiff is below the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect
According to the application of this, it focuses on the permanent domicile or personal and economic interests of the plaintiff.