(영문) 창원지방법원 2015.11.24 2015구합21047

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(영문) 창원지방법원 2015.11.24 2015구합21047

법인세부과처분취소

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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. The Plaintiff, a corporation engaged in the import and export agency business of electronic components, issued sales tax invoices of KRW 966,673,000 (the supply price; hereinafter “the first issue amount”) to ELE Co., Ltd. (hereinafter “ELE”) during the second taxable period of 2008, but omitted sales declaration of the first issue amount at the time of filing a corporate tax base and tax amount for the business year 2008.

B. Thereafter, on June 27, 2013, when filing a revised return of corporate tax for the business year of 2008, the Plaintiff treated the first issue amount as a reserve in the calculation of earnings, but did not pay corporate tax accordingly. Accordingly, the Defendant issued a revised notice of corporate tax of 360,989,843 on July 2, 2013 to the Plaintiff. On July 17, 2013, the first issue amount in the instant case was deemed to have been out of the company, and issued a notice of the change in the amount of income, which was disposed of as bonus to the Plaintiff’s representative, as the bonus to the Plaintiff’s representative (hereinafter “instant notice of change in the amount of income”). Since the Plaintiff failed to perform its duty of withholding in accordance with the notice of change in the amount of income, the Defendant imposed and collected KRW 328,168,500 on the Plaintiff on October 8, 2013.

(hereinafter “Disposition imposing tax on earned income of this case”) C.

On December 30, 2013, the Plaintiff dissatisfied with the imposition of the instant wage and salary tax, and filed an objection with the Defendant on December 30, 2013, and the Defendant, following the deliberation of the National Tax Examination Committee, filed a report on January 28, 2014, “The first issue amount was included in the account book or included in the gross income, but the considerable amount was deposited in the corporate foreign currency account, and the payment of the credit purchase amount related to the corporation’s business appears to have been made with the funds withdrawn from the deposit amount, it is reasonable to exclude the instant first issue amount from the bonus subject to the disposition of representative because it

shall be the date of sale, and the date of settlement.

유사 판례

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