2011u2608

The period of outflow of processed assets, such as appropriation of advance payment, is available.

The withdrawal of money in the settlement of accounts, such as loans, shall be included in the gross income when the appropriation of processed assets is appropriated and shall be disposed of as bonus, so the date of retirement of the representative shall be deemed the provisional payment and the disposition shall be deemed unlawful.

2012Guhap31038 Revocation of Disposition of Imposing Corporate Tax, etc.

Republic of KoreaAAAA Association

2. Seoul Director of the Regional Tax Office; and

October 25, 2013

December 3, 2013

1. The imposition of corporate tax on the Plaintiff on June 1, 201 by the head of the defendant Young-gu Tax Office exceeds the OOOwon in the imposition of corporate tax for the business year of 2006 and the imposition of the OOOwon in the business year of 2007 shall be revoked.

2. On June 1, 2011, the head of the Seoul Regional Tax Office’s Regional Tax Office’s notification on the change of income amount by the income earner B, bonus for each type of income, and OOOOO of the income amount attributed in 2007 shall be revoked.

3. The plaintiff's remaining claims against the head of Seoul Regional Tax Office are dismissed.

4. Of the costs of lawsuit, the part arising between the Plaintiff and the Defendant Youngpo Tax Office shall be borne by the Head of Yeongdeungpopo Tax Office. The part arising between the Plaintiff and the Defendant Director of Seoul Regional Tax Office shall be borne by the Plaintiff, and the remainder by the Seoul Regional Tax Office

Cheong-gu Office

The income earner Nos. 1 and 2 of the order and the defendant director of the Seoul Regional Tax Office against the plaintiff on June 1, 2011 shall revoke the notification of changes in the income amount of the income amount belonging to the 2006 OOO of the income earner.

1. Details of the disposition;

"A. The plaintiff is an incorporated association established for the purpose of carrying out projects for mutual aid and friendship among persons who have rendered distinguished services to the State and their bereaved family members in accordance with the Act on the Establishment of Associations by Persons, etc. of Distinguished Services to the State, and for the purpose of carrying out projects for the mutual aid and friendship of persons who have rendered distinguished services to the State, and the Korea Electric Power Corporation (hereinafter referred to as "Korea Electric Power Corporation") established a headquarters for the Korea Electric Power Corporation to carry out projects for the inspection, delivery, division, etc. of electricity in cities and rural communities (hereinafter referred to as "Korea Electric Power Corporation") under its control, and the leB worked as the head of the Korea Electric Power Exchange from January 29, 2004 to February 26, 207." (b) The Seoul Regional Director of the Seoul Regional Tax Office conducted an integrated investigation of corporate tax on the plaintiff from February 21, 201 to April 5, 2011, found that OB was a loan of 200OB to the defendant's account.

C. On June 1, 201, according to the above contents and other parts notified by the head of the Seoul Regional Tax Office, the head of the Seoul Regional Tax Office issued a correction and notification of the Plaintiff on June 1, 201 as to the corporate tax office (including additional tax directors), the corporate tax office OOOO(including additional tax directors) for the business year 2007 (hereinafter “instant disposition imposing corporate tax”). The head of the Seoul Regional Tax Office dismissed the instant disposition by adding the Plaintiff’s tax income to the instant disposition on June 1, 201, when calculating corporate income for the business year 2006, when calculating corporate income for the business year 2006, OOOOO(206, when calculating corporate income for the business year 207, when calculating corporate income for the business year 2007, when OOOOO(207) was recognized, and the amount of income subject to the instant disposition was changed in the amount of income for 207 years.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 1 (including branch numbers, if any) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) The Plaintiff invested in or under the name of the KCC Industry Development Co., Ltd. (hereinafter “CC Industry Development”) and transferred the above company to the Plaintiff. At the same time, the Plaintiff invested in labor and management risks by taking over the acquisition price or the transfer price. In relation to the distribution of profits, the Plaintiff received the monthly OE in the form of welfare fund in return for the investment in the name of the business, and the profits and losses from the remainder of the payment of the welfare fund belong to B to leB to recover the investment amount required for the acquisition of theCC Industry Development. Accordingly, the KGE’s disposal was unlawful on the premise that the Plaintiff’s acquisition price and the transfer price were illegal, regardless of the Plaintiff’s acquisition price and the transfer price. The Plaintiff’s disposal of the KGE’s acquisition price and the transfer price constituted an advance payment without any change in the corporate tax (hereinafter “OB’s acquisition price”) and the Plaintiff’s disposal of the remaining profits and losses from the payment of the leb.

(3) In addition, even though the imposition of penalty tax is a disposition imposing penalty tax, if only the sum of the penalty tax is written without disclosing the type and the basis for calculation of the amount of penalty tax, the imposition of penalty tax for the business year 2006 and the penalty tax for the business year 2007 is illegal. Therefore, the imposition of penalty tax for the business year 2007 is illegal since the type and basis for calculation of penalty tax were not clearly stated.

B. Relevant statutes

It is as shown in the attached Form.

(c) Fact of recognition;

(1) Around 1999, Kim Jong-D attempted to engage in the business of performing the electric inspection by being awarded a contract for the electric inspection from Han-chul. In the name of the Plaintiff, a juristic person established under the Act on the Establishment of Associations by Persons, etc. of Distinguished Service to the State, which was aware that Korea had a policy to conclude the inspection service by means of a free contract with an organization established under the law on the establishment of Associations by Persons, etc. of Distinguished Service to the State, which is not an individual entrepreneur, he received a contract for the inspection and proposed that KimD pay a certain amount in return to the Plaintiff. The Plaintiff accepted the above proposal made by KimD and made a written agreement with KimD on August 31, 199. The main contents of the agreement are

Article 2 Inspection Services shall be held responsible for KimD in the name of the plaintiff, but KimD shall meet all the conditions that the plaintiff received by a negotiated contract with the plaintiff's support.

Article 4 (1) The operation of the place of business shall be operated as an independent accounting system under the responsibility of KimD in all administration, such as civil, organization, and accounting.

Article 5 (1) The plaintiff shall delegate all the management of inspection affairs in agricultural and fishing villages concluded between Korea War and the plaintiff to KimD.

② The Plaintiff shall appoint KimD as the chief of the headquarters for autopsy business so that he/she can perform the duties of inspection of rural communities under the name of the Plaintiff.

③ The Plaintiff may not change the head of the headquarters of the autopsy without consultation with KimD.

Article 6 (1) The plaintiff does not participate in all management of KimD.

(2) The plaintiff shall conduct a regular audit of the management of KimD once a year and may conduct an occasional audit (accident, etc.) in special circumstances.

Article 8 (1) The duration of this Agreement shall be the period of contract concluded between Korea and the Plaintiff.

(2) If the contract period referred to in the preceding paragraph is renewed, this abbreviation shall be automatically effective.

Article 9 The plaintiff or KimD shall not act, lend or entrust all or part of this project to a third party without the consent of the other party to the contract.

Article 10(1) during the period of business (the first and second years) of the Plaintiff’s delegation of inspection operations to KimD (the first and second years) shall be paid to the Plaintiff as a monthly welfare fund, and the third year shall be the KRW OO for the third year.

(2) The funds of the plaintiff under the preceding paragraph based on the performance of the project may be re-resolutioned under the agreement of the plaintiff and KimD.

Article 11 (1) KimD shall deposit the Fund in cash with the deposit for the performance of the agreement to the Plaintiff.

Article 12 The profits shall be included in the welfare fund that the plaintiff and the KimD shall pay to the plaintiff under Article 10 of the agreement between the plaintiff and the KimD.

Article 15. The plaintiff and KimD may not establish a pledge or an advancement against a third party on any obligation arising from the implementation of the Project, nor set off or repay any obligation that may arise in the future.

(2) Around 199, 9, and around 199, the Plaintiff entered into a contract to provide autopsy services in the name of the Plaintiff. The actual practice of the contract was KimD, and the investigator was in charge of the Plaintiff’s employment, and KimD was succeeded to the Plaintiff’s employment, and pursuant to the above agreement, he was the head of the inspection office under the Plaintiff’s control and conducted the above autopsy services at his own expense. The inspection service fee was deposited into a passbook in the name of the inspection office under the Plaintiff’s control and management of KimD from Korea. While managing the inspection service fee received from Korea, KimD used 85% or more of them as the expenses for the above inspection service, and prepared accounting documents in the name of the inspection office under the Plaintiff’s control and paid all monthly welfare funds to the Plaintiff. The above welfare fund was increased from OO on October 200 to OO won.

(3) At around April 2002, the Plaintiff entered into an agreement with 1,400 personnel and operated independently under the supervision of KimD, by establishing a separate corporation with KimD's capital share, but the ownership of the said corporation was registered in title trust with KimD, and the amount of annual total service expenses was too increased due to the existence of a responsible relationship with the Plaintiff, and decided to establish the above inspection place as a separate corporation with the Plaintiff on April 12, 2002. The principal contents of the agreement on April 12, 2002 were to be borne by KimD's capital share, and operated independently under the supervision of KimD's business by establishing a separate corporation with the Plaintiff's subsidiary form. The above corporation's share was established in the above new corporation's name for smooth operation of the business, and the representative director was established in the above new corporation's name with 0% of the operating subsidy of 20% and 10% of the investment of 30% of the Plaintiff's operating subsidy of 20% and 20% of the above operation subsidy of 4.

(4) However, when KimD was unable to carry on the Han-ception service business for a personal reason, leB acquired the development of theCC industry from KimD around January 2004 to carry on the Han-ception service business. On January 13, 2004, he was appointed to the representative director of theCC industry development. On January 29, 2004, he was appointed to the director of the Plaintiff's Han-ception service business. The major contents of the agreement agreement entered into around March 25, 2004 between DaD and MaB are as follows.

The representative director of theCC Industry Development(hereinafter referred to as the "A") and the former representative director of theCC Industry Development(hereinafter referred to as the "C") agree to comply with the following arrangements and notarized; 1. Purposes of the contract

A and B agree not to hold any civil or criminal liability for all legal issues, assets, liabilities, contingent liabilities, etc. arising in the course of the acquisition and progress of theCC industry development, which they operated by B, and then agree not to hold any civil or criminal liability, and then as follows with respect to the measures to guarantee the smooth inspection of Gap's smooth operations and services.

2. Matters that Party A shall do to Party B.

(a) Cooperation in personal problems of Eul (support for the chief of AAA, the chief of the headquarters for autopsy projects, and staff members);

(b) Return of deposit OOO won (when a court becomes final and conclusive);

-to return to the depositor KimD.

(c) An inspection institute located in the place of anO-dong (or free of charge, for the current facilities and the rental deposit O-O-O council members);

(d) Support for OO members for five years (for five years from April 2004);

-be deposited into the KimD passbook on the following day after the receipt of the service charge for the Han electric inspection;

(e) Support for extraOO members at the attorney's expense of Eul;

(f) Return of OO won out of the paid-in capital for theCC industry development;

(g) Party A withdraws the case of a lawsuit seeking the evasion of obligations against Party B’s home and B’s own loan.

(h)The above amount of support shall be dealt with by mutual cooperation between A and B so as to be a legitimate settlement of accounts.

3. Matters to be required for B to A.

(a) Eul promotes Party A with 100% of the shares ofCC Industry Development;

(b) Eul withdraws a lawsuit of provisional disposition such as suspension from office against leB et al. brought to Gap, and subsequently does not bring any civil or criminal action against Gap.

(c) An employee shall be succeeded to employment, and Eul shall pay the amount for four months of basic pay as an honorary retirement allowance in addition to the statutory retirement allowance at the time of his/her retirement among the formerCC industry development employees who actively cooperate in the business transfer and takeover for smooth inspection chips of Gap;

"(5) In addition, the "CC industry development and the plaintiff on March 4, 2004 agreement for the transfer and takeover of business according to the comprehensive succession of rights and obligations" was prepared on March 4, 2004. The main contents are as follows, and the development ofCC industry was dissolved on July 20, 2004, "A", and "B".

The purpose of this contract is to transfer and take over all the rights and obligations with respect to the business of the AAAA conference operations (hereinafter referred to as the “business offices”) located in the fourth floor of the OO-dong 11-2 EE building, which A is operated, in a comprehensive manner, as follows: "The first (Purpose) this contract is to transfer and take over all the rights and obligations with respect to the business of the establishment operated by A in a comprehensive manner, thereby making a transfer of business pursuant to Article 6 (6) of the Value-Added Tax Act.

Article 2 (Succession to Business), as of the date of the enhancement of Business, all transaction partners who are in transactions with A and B shall accept them and guarantee continuous transactions, and if A is found to have any defect in the conduct of inspection after the date of business promotion, it shall be dealt with under the responsibility of B.

Article 3 (Grado, Anh, Debts, and Reference Date) The OO Day in 2004 will be the date of Anhrado and Anh, and the total amount of assets and total amount of liabilities in the current account books of the same Party A.

Article 4 (Values of Transfer or Acquisition by Transfer) The value of an Anhance shall be the balance calculated by subtracting total liabilities from total assets under Article 3, and shall be revised and assessed as follows:

(1) Tangible assets, such as vehicle transport equipment, shall be appraised based on the appraised value.

(2) Where any matters that shall be modified in accordance with the corporate accounting standards exist, assets and liabilities other than those referred to in paragraph (1) may be corrected and appraised and audited by a certified public

(2) The rights and duties of Eul shall be the contingent situations related to the businesshy waterworks that occur after the date of business enhancement.

Article 5 (Acceptance's Acceptance of Employees) (A) shall pay retirement allowances by recognizing the total number of years of continuous service working in the previous business as well as the number of years of continuous service employed in the business of Gap, if any, after the date of business transfer.

Article 6 (Payment of Transfer and Acquisition Price) The amount of transfer and acquisition price shall be calculated by the method prescribed in Article 4, and the specific method and date of payment shall be determined by the summary store between A and B.

Article 9 (Supplementary) A and B shall be liable for joint and several sureties in accordance with the "joint and several sureties for change of the name of the contracting party" prepared separately for all matters that may arise according to the comprehensive succession of the obligation of the right of the inspection service project.

(6) Around August 4, 2004, agreement between the Plaintiff, leB, or FF Industry Development Co., Ltd. established by the Plaintiff, leB, or the FFB was drawn up, and the main contents are as follows:

Article 1 (Purpose of Contracts) The plaintiff who was ordered to be provided with services for inspection, delivery, and cutting of electricity in the city, rural community, and rural community, refers to the plaintiff who was ordered to be provided with services for inspection, delivery, and cutting of electricity, and refers to FF industry development or leB as its representative, and the plaintiff's contribution was recognized as having contributed to the decision-making of restoration to the original state of the plaintiff's direct contract and the plaintiff's direct contract. In particular, as the flight of the representative director Kim DD, the development of theCC Industry came into existence in the media, the Gap's honor is lost and the inspection service is in crisis, and Eul's continued operation of the inspection service is recognized as having contributed to the restoration to the highest state within the short-term period, and the management right is guaranteed, and the specific procedure and procedure of the contract shall be established so that Eul may continue to operate the inspection service.

Article 2 (Execution of Projects) (1) The Korea War Veterans Association shall first enter into an agreement with the Korea War and A, and manage B as an independent accounting system, but it shall satisfy all the terms and conditions Gap received from the Korea War and upon Gap's support.

(2) If it is deemed necessary to Eul, a direct contract shall be concluded between Eul and Eul, which has changed Eul to Eul's subsidiary company, after consultation with the Korean War.

Article 3 (Name of Use) The name of Section 3 (Name of Use) is referred to as the Korea AA Consultative Project Headquarters.

Article 5 (Delegation of Rights and Rights) (1) All the matters concerning management shall be delegated to Section B so that the whole matters concerning the overall management, such as personnel affairs, organization, accounting, and administration, may be operated as an independent accounting system under the responsibility of Section B with respect to the affairs concerning the inspection of cities, rural communities, which have been concluded by Section A with Section A.

(2) In order to perform the duties of inspection services in cities, agricultural and fishing villages with the former authority, Gap shall be appointed as the chief of the Korea War Inspection Agency.

Article 7 (Period of Agreement) (1) The period of this Agreement shall be the period of the contract entered into between Korea and A.

2. If the contract period referred to in the preceding paragraph is renewed, this Agreement shall continue automatically and automatically, and the management right of Eul shall remain effective.

Article 8 (Securing Sustainable Management Right) A shall not, at his own discretion without the written permission of B, transfer the management right to a third party or have the management right to operate the limited-time inspection business, and shall continuously secure the management right so that B may continue to operate the limited-time inspection business, and B shall carry out it: Provided, That where B is unable to continue to conduct its management, A shall select one of the current management of B and secure the continuous management right;

Article 9 (Prohibition of Delegation of Project) No agent, loan or entrustment of all or part of the Project to a third party without the prior consent of the other party Gap or Eul or the other party to the Contract shall be made.

Article 10 (Welfare Fund) When Gap delegates to Eul all the management of the Han Electrical Inspection Services, Eul shall pay OOO members each month of the welfare fund from March 2004 to Eul during the implementation period: Provided, That the funds of Gap referred to in the preceding paragraph may be adjusted by consultation with Gap and Eul on a five-year basis.

Article 11 (Agreement Performance Guarantee) (1) B shall deposit the agreed performance guarantee amount in cash to A.

Article 13 (Egradance of Claims) A or B may not pledge or transfer to a third party any claims arising from the implementation of this Project, or set off or reimburse any obligations that may arise in the future.

(7) Pursuant to the agreement between the Plaintiff as above, leB paid the welfare fund to the Plaintiff as the head of the Korea War Recovery Service Business under the Plaintiff’s control pursuant to the Korea War Recovery Service Agreement, and actually performed the autopsy agreement entered into in the name of Korea War and the Plaintiff, but retired from the head of the Korea War Recovery Service Headquarters on February 26, 2007.

(8) The Korea Electrical Inquiry Service Headquarters under the Plaintiff’s control shall include profits and expenses in the form of an independent accounting system in its own account books, and the Plaintiff shall compile and combine the settlement of accounts from each business office, such as the Korea Electrical Inquiry Service Headquarters, and prepare the total financial statements (the headquarters of the Plaintiff’s Han Electrical Inquiry Service Headquarters, from January 1, 2004, prepares financial statements, such as the balance sheet, income statement, and total balance sheet of the Korea Electrical Inquiry Service Headquarters).

(9) Meanwhile, the instant advance payment, etc. paid to leB or recovered from leB from the Korea War Recovery Service Headquarters under the Plaintiff’s control was accounts for the accounts, such as advance payment, advance payment, long-term loan, and advance payment, on the financial statements of the Korea War Recovery Service Headquarters. The balance of the accounts, such as the instant advance payment, etc. shall be OB in the business year of 2005 (i.e., increased amount of leB withdrawal) - OB withdrawal amount (leB withdrawal amount) - OB withdrawal amount (leB withdrawal amount). The business year of 2006 was OB0 (leB withdrawal amount) - OB withdrawal amount (leB withdrawal amount) - OB withdrawal amount (leB withdrawal amount). The Plaintiff did not demand the leB to return the said amount to the leB after February 26, 2007.

[Ground of recognition] Facts without dispute, Gap evidence 3 through 9, Gap evidence 10, 13, and 14 (including branch numbers), the purport of the whole pleadings

D. Determination

(i)the current status of the operation and accounting of the Hanmmmb services;

According to the above facts of recognition, the Korea War Inspection Service Project has been conducted as follows:

(A) From around 1999, the examination service contract was concluded between the Plaintiff and the Korea War. However, in fact, KimD was engaged in the Korea War Inspection Service under its responsibility and accounting in the position of the chief of the inspection office under the Plaintiff’s control, and KimD paid a certain amount of welfare fund every month in return for using the Plaintiff’s name, and the Plaintiff did not participate in the Korea War Inspection Service.

(B) Around April 12, 2002, KimDD established the development of theCC industry in the form of the Plaintiff’s subsidiary by bearing the total amount of capital in agreement with the Plaintiff on April 12, 2002. On July 1, 2003, theCC industry entered into a contract for the inspection service with the Han River, and performed the inspection service.

(C) However, when KimD was unable to engage in the Korea-Japan operations on the ground of the personal life, leB was dissolved after taking over the development of theCC industry from KimD around January 2004 in order to operate the Korea-Japan operations, and around that time, leB was appointed to the chief of the Korea-China Inspection Service Headquarters under the Plaintiff’s control and accounting, and paid a certain amount of welfare fund every month in return for using the Plaintiff’s name (from the operation of the Korea-China Inspection Service).

(D) “B” took the form of taking over theCC industry development from KimD and then transferring it to the Plaintiff. However, in light of the fact that the “CC industry development and the comprehensive succession of rights and obligations on March 4, 2004” did not specify specific matters, such as subject to transfer and acquisition, transfer value, and payment method, and the Plaintiff did not keep separate accounts of the assets and liabilities that it acquired from theCC industry development, the Plaintiff does not appear to have actually taken over the assets and liabilities of theCC industry development.” (e) The leB was in the position of the head of the KCC headquarters under the Plaintiff’s control, but actually was in the position of operating the KAB as an individual person, but the accounts related to the KAD service were dealt with as the accounts of the KAB headquarters by the Plaintiff, rather than the accounts of the leB individual.

(f) Accordingly, in the event that leB withdrawss or deposits money in connection with the Han-Tech services, it was accounted for as accounts, such as advance payments, advance payments, long-term loans, and advance payments, on the financial statements of the headquarters of the Han-Tech services.

(2) Whether the instant advance payment constitutes a provisional payment under the Corporate Tax Act

Since the Defendant imposed the instant corporate tax on the premise that the instant advance payment constitutes the provisional payment under the Corporate Tax Act and notified changes in the amount of income, it first examines whether the instant advance payment constitutes the provisional payment under the Corporate Tax Act.

The phrase “provisional payments paid without connection with the business of the corporation” under the Corporate Tax Act refers to the amount of loans unrelated to the business of the corporation, regardless of its name. This includes not only pure meaning, but also those corresponding to loans given to the nature of claims, but also those cases where the provisional payments are paid with interest at an appropriate interest rate, and whether the provisional payments are related to the business of the corporation should be objectively determined on the basis of the business purpose or business contents of the corporation concerned (see Supreme Court Decision 2005Du9415, Sept. 20, 2007).

In light of the above legal principles, as seen earlier, leB paid a certain amount of welfare fund each month to the Plaintiff in return for using the name of the Plaintiff, and dealt with the accounts related thereto as the accounts of the Plaintiff’s KAB’s KAB’s KAB’s KAB’s KAB’s KAB’s KAB’s KAB’s KAD’s KAB’s KAD’s KAD’s KAD’s KAD’s KAD’s KAD’s KAD’s KAD’s KAD’s KAD’s KAD’s KAD’s KAD’s KAD’s KA’s KAD’s KA’s KG’s KA’s KA’s KG’s KA’s KA’s KA’s KG’s KA’s KAD’s KA’

(3) Whether the principal tax is unlawful among the disposition imposing corporate tax of this case

Under the premise that the advance payment of this case constitutes the provisional payment under the Corporate Tax Act, the head of the tax office of Yeongdeungpo-si imposed the corporate tax of this case on the premise that the advance payment of this case constitutes the provisional payment under the Corporate Tax Act. However, as seen earlier, the advance payment of this case does not constitute the provisional payment under the Corporate Tax Act. According to the overall purport of the arguments, the principal tax amount that is recognized as the provisional payment of the corporate tax for the business year 2006 imposed by the head of the tax office of Yeongdeungpo-si, and the principal tax that accrues from inclusion in the calculation of the OO is the OO personnel. The principal tax of the corporate tax is recognized as the provisional payment of the corporate tax for the business year 2007 and the corporate tax from inclusion in the calculation of the OOO personnel in the calculation of the corporate tax for the business year 2006, and the amount of the principal tax of the corporation for the business year 2006,000 won is not included in the calculation of the income amount of the corporation for the business year 2006.

(4) Whether the part of the disposition imposing corporate tax of this case is unlawful

(A) When a single tax payment notice imposes both the principal tax and the additional tax, the separate tax amount and the basis for calculation of the respective principal tax and the additional tax shall be stated in the tax payment notice. In a case where multiple types of additional tax are imposed, it is reasonable for the taxpayer to have the details of each tax assessment known by itself, by distinguishing the relevant tax amount and the basis for calculation, etc., even between the additional tax and the additional tax. As such, in a case where the imposition of additional tax is deemed a disposition imposing additional tax, and only the total amount of additional tax is stated without disclosing the type thereof and the basis for calculation thereof, such disposition is unlawful (see Supreme Court Decision 2010Du12

(B) In light of the above legal principles, in full view of the purport of each statement in Gap evidence Nos. 1 and Eul evidence Nos. 1 (including each number), the penalty tax on the corporate tax for the business year 2006 and 2007 imposed on the plaintiff by the defendant Youngpo Tax Office was composed of under-reported penalty tax, under-paid additional tax, under-paid additional tax, under-paid additional tax, under-paid additional tax, and under-paid additional tax, under-paid additional tax, etc., but the plaintiff's tax notice received from the defendant Youngpo Tax Office on June 1, 201 did not contain the type of penalty tax and the calculation basis thereof. Thus, the imposition of additional tax on the corporate tax for the business year 2006 and the corporate tax for the business year 207 is unlawful.

(5) Whether the disposition of this case’s notice of change of income amount was unlawful

(A) Under the premise that the instant advance payment, etc. falls under the provisional payment under the Corporate Tax Act, the director of the Seoul Regional Tax Office: (a) rendered a disposition to notify the Plaintiff of the instant change in the amount of income by disposing of the income in 207 as income belonging to the year 2007, including the Plaintiff’s provisional payment and the Plaintiff’s income for 2006 business year, which was included in the calculation of corporate income; (b) the Plaintiff’s income for 2007 business year, including the Plaintiff’s provisional payment, and the unclaimed advance payment, which was included in the calculation of corporate income; and (c) disposing of the instant advance payment, etc. as income belonging to the year 2007. The Plaintiff’s assertion that the instant advance payment falls under the provisional payment under the Corporate Tax Act, such as the instant advance payment, is unnecessary to maintain the notification of the change in the amount of income that was made on the premise that it falls under the provisional payment under the Corporate Tax Act (the Plaintiff’s allegation that the Plaintiff’s retirement from the company was unlawful.

(B) On the other hand, where the amount or quantity of assets on the corporate account books exceeds the amount or quantity of actual assets, the difference is currently nonexistent in the account books and it is processed assets. In case where a corporation appropriates the processed assets, the processed claims, such as credit sales, bills, loans, etc., shall be included in the gross income when it is appropriated in the processed assets, and shall be disposed of in accordance with Article 106(1) of the Enforcement Decree of the Corporate Tax Act when it is appropriated in the processed assets, and the amount shall be included in the gross income to be disposed of as internal reserve, and the processed claims shall be disposed of as the internal reserve when it is appropriated in the deductible expenses.

The facts of this case are examined as follows. MaB dealt with the accounts related to this case as the accounts of the headquarters of the Korea War Inspection Service. The advance payment, etc. of this case, which was withdrawn from Mab, was appropriated as the processed assets, such as advance payment, advance payment, long-term loan, and advance payment, etc. under the financial statements of the headquarters of the Korea War Inspection Service (the plaintiff himself acknowledges that the advance payment, etc. of this case was appropriated as the processed assets). The balance of the accounts, such as this case, etc., was O05 business year, 2006 business year, O06, and O06 business year, and thus, it is necessary to include the following contents.

Therefore, even though the Seoul Regional Tax Office should have notified the Plaintiff of the change in the income amount of leB, income-type bonus, 2005, OOOOO, 2006, the income amount belonging to the year 2006, to the Plaintiff, the Defendant Director of the Seoul Regional Tax Office notified the Plaintiff of the change in the income amount of OOB, income-type bonus, OOOOO(2006) and 2007. Accordingly, the Defendant Director of the Seoul Regional Tax Office’s notification on June 1, 201 of the change in the income amount of leB, income-type bonus, 206, and OOOO(206) on the Plaintiff is lawful since the notification of the change in the income amount of 206 income amount was within the scope of OOO(206). The notification of the change in the income amount of 207 income amount is unlawful.

(6) Sub-committee

Therefore, the reasonable amount of corporate tax imposed on the Plaintiff on June 1, 201 by the head of Yeongdeungpo District Tax Office for the business year of 2006 should be revoked in its entirety because the amount of corporate tax imposed on the Plaintiff exceeds the amount of corporate tax imposed on the Plaintiff (OOOO - OOO - OO - OO - the amount exceeding the above OO - the portion should be revoked. The disposition imposed on the Plaintiff on June 1, 201 by the head of Yeongdeungpo District Tax Office for the business year of 2007 against the Defendant on the Plaintiff should be revoked in its entirety because it exceeds the above amount of corporate tax imposed on the Plaintiff. In addition, on the Plaintiff on June 1, 2011, the Seoul District Tax Office's notice of change in income, kinds of bonus income, and the amount reverted to the Plaintiff for the year of 200, the amount reverted to the Plaintiff should be revoked as the income amount reverted to the Plaintiff.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified within the scope of the above recognition, and the remaining claim is dismissed as it is without merit. It is so decided as per Disposition.