Seoul Administrative Court 2010Guhap1832, 2010

Seocho 209u3231 ( December 16, 2009)

Where one of the joint operators of a business has paid the income tax excessively due to an erroneous distribution of income amount;

Where one of the joint business operators makes excessive payment of the income tax due to the erroneous distribution of income amount, the income tax overpaid shall be refunded to the relevant resident and the resident distributed by mistake has the responsibility to pay the income tax on the relevant income amount.

The contents of the decision shall be the same as attached.

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1. The plaintiff's appeal is dismissed.

2. Of the appeal costs, the part pertaining to participation in the appeal shall be borne by the Plaintiff Intervenor, and the remainder by the Plaintiff, respectively.

The judgment of the first instance is revoked, and the defendant revoked the disposition of imposition of KRW 4,395,058 on April 24, 2009 against the plaintiff on April 24, 2009.

쇠鹬 쇠鹬 3000 쇠鹬 3000

The reasoning for the court's explanation on this case is the same as the judgment of the court of first instance, and thus, this Court shall accept it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.