Seocho 208west 1857 (Law No. 26, 2010)

The disposal of processing expenses as bonus to the representative is legitimate.

In the case of calculating processing costs in the account book, unless there are special circumstances, the profits of the corporation equivalent to the processing costs shall be deemed to have been leaked out of the company, and in light of the fact that the processing costs have been deposited and half from time to time, it cannot be concluded that the processing costs have not been leaked out of the company. Therefore, the processing costs are legitimate to dispose of them as bonus to

2010Guhap40632 The revocation of revocation of a request for rectification of global income tax

300

OO Head of the tax office

April 1, 2011

May 13, 2011

1. The plaintiff's claim is dismissed.

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

The defendant's rejection of a request for correction of each global income tax belonging to the year 2004 and the year 2005 against the plaintiff on February 20, 2008 shall be revoked.

1. Circumstances of dispositions;

The following facts may be acknowledged as either in dispute between the parties or in full view of the purport of the entire pleadings in each entry in the evidence Nos. 1 and 2-1 and 2-1.

A. BB Co., Ltd. (hereinafter “B”) is a corporation established for the purpose of taxi transport business, etc., and the Plaintiff was employed as the representative director of the non-party company from August 20, 1993 to June 4, 2007.

B. As a result of the tax investigation conducted on the non-party company on June 2007, it was clearly stated that the non-party company included the amount of 405,159,547 won (the total of 310,798,022 won for processing fuel for the business year 2004 and 94,361,525 won) as processing expenses and 591,231,826 won (the total of 475,090,242 won for the business year 2005 and 116,141,584 won for the processed expenses), and the amount of 505% for each of the above processed expenses to the plaintiff (the total of 405,159,547 won for the above processed expenses and 591,230,2310,900 won for each of the above processed expenses) as deductible expenses and the amount of 2505% for non-party company's income accrued to the plaintiff.

C. Accordingly, on July 10, 2007, the non-party company withheld and paid 137,769,90 won from the Plaintiff in the year 2004, and 196,335,160 won in the Class A earned income belonging to the year 2005.

D. On January 10, 2008, the plaintiff filed a request for correction of global income tax for the year 2004 and global income tax for the year 2005 for the refund of Class A earned income tax paid on the ground that the notice of change in the amount of income by bonus disposition as above and the title of Class A earned income tax was illegal. However, on February 20, 2008, the defendant rejected each of the above requests for correction against the plaintiff on February 20, 2008 (hereinafter referred to as "the rejection disposition of this case").

2. Whether the rejection disposition of this case is legitimate

A. The plaintiff's assertion

Although the non-party company did not have paid the issue amount of this case but appropriated it as processing expenses, it is true that the non-party company used part of the 2004 and 2005 as "the so-called "contract system" which is an abnormal operation form, which is the above operation form, it was falsely recorded and appropriated as fuel expenses and personnel expenses to reduce the operation form as above, and it is merely the establishment and management of a false provisional revenue account to show that it was paid in cash. Therefore, the issue amount of this case is not leaked out outside the company, and the false provisional revenue amount entered in the related books such as cash ledger and cash ledger is merely a processing obligation created by hiding the operation form of the contract system without the plaintiff's intention to recover it, but the rejection disposition of this case is unlawful.

B. Relevant statutes

The entries in the attached statutes are as follows.

C. Determination

(1) Where a corporation fails to enter its sales in the account book despite the fact of sales or appropriates the cost of processing in the account book, barring any special circumstance, the corporation’s profit equivalent to the omitted sales or the cost of processing shall be deemed to have been leaked out, barring special circumstances. In this case, there is a need to prove that the total amount of the omitted sales or the cost of processing was not leaked out, barring special circumstances (see, e.g., Supreme Court Decisions 98Du16347, Dec. 24, 199; 200Du3726, Jan. 11, 2002).

(2) Considering the overall purport of the arguments in the above-mentioned case, the non-party company received 1,140,381,594 won from the plaintiff as representative director in cash for 204 up to 121 times in the business year, and paid 940,517,95 won to the plaintiff over 71 times in consideration of the fact that the non-party company received 2,476,659,29 won from the plaintiff for 183 times in the above-mentioned business year, and that the non-party company received 247 cash receipts and disbursements from the plaintiff for 1,73 times in the above-mentioned business year, "the non-party company received 2,476,659,29 won from the plaintiff for 247 cash receipts and disbursements, and there is no reason to acknowledge that the non-party company paid 1,730,719 won for 247 cash receipts and disbursements for each of the above-mentioned business years as 'the non-party cash receipts and disbursements'.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.