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(영문) 서울행정법원 2018.07.20 2018구합50420
종합소득세부과처분취소
Text

1. The instant lawsuit shall be dismissed.

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

Reasons

Based on the facts, the Plaintiff was indicted for violating the Act on the Punishment, etc. of Specific Economic Price (Aggravated Punishment, etc.), on June 24, 2011, as the Plaintiff was sentenced to an additional charge of KRW 68,50,000,000,000,000, in response to a solicitation to provide convenience in current account transaction by C during the period from mid-2007 to Nov. 11, 2008, when working as the senior branch office of B Bank. The Plaintiff was sentenced to imprisonment with prison labor on June 24, 201.

After that, the plaintiff's appeal and appeal were dismissed, and the above judgment became final and conclusive on March 29, 2012.

(hereinafter “instant final judgment”). On July 21, 2009, the Defendant deemed the remainder of KRW 48.5 million, excluding the remainder of KRW 20 million returned to C on July 21, 2009, as other income under Article 21(1)24 of the former Income Tax Act (amended by Act No. 2970, Dec. 26, 2008), and notified the Plaintiff of the correction of global income tax of KRW 2,245,00 (including additional tax) for the amount of KRW 23,59,960 for the global income tax of KRW 207, April 15, 2013; and the amount of KRW 23,591,960 for the global income tax of KRW 208 on June 3, 2013 (including additional tax).

(hereinafter referred to as “instant tax disposition”). The Supreme Court en banc Decision 2014Du5514 Decided July 16, 2015 (hereinafter referred to as “the Supreme Court decision of this case”) held that “ even if a liability for tax payment was established upon meeting the taxation requirements for control and management of illegal income, if the possibility of loss of economic benefits inherent in the illegal income, such as confiscation or collection, has occurred later, and the tax liability, which was initially established upon confirmation of the possibility of loss of economic benefits inherent in the illegal income, has not been realized, barring any special circumstances, taxpayers shall be deemed to be able to escape from the burden of tax liability by filing a subsequent request for correction, barring any special circumstance.”

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