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Reasons
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(영문) 서울행정법원 2017.03.17 2016구합57106
소득금액변동통지처분취소
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1. On December 5, 2014, the Defendant issued a disposition to notify the Plaintiff of the change in the amount of income in KRW 1,082,70,000, which belonged to the year 2013.

Reasons

1. Details of the disposition;

A. The Plaintiff’s purpose is to develop cell therapy using stem cells.

On January 31, 2013, the Plaintiff transferred KRW 1,082,700,000 ($1,000,000; hereinafter “instant donations”) to the U.S. University (B).

The Plaintiff reported corporate tax attributed to the Plaintiff in 2013 and excluded the donation of this case from deductible expenses and disposed of income due to other outflow of outflow.

B. On December 9, 2014, the Defendant, on the ground that C (the largest shareholder and inside director of the Plaintiff) used the donation of this case for personal use, changed the disposition of income from other outflow to C as bonus from other outflow of income, and notified the change of income amount.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap 1, 5, 13 evidence, Eul 4 evidence, the purport of the whole pleadings

2. It is as stated in the attached Form of the relevant statutes.

3. Whether the instant disposition is lawful

A. The main point of the Plaintiff’s assertion is not C but C, and the Plaintiff.

It is unlawful for the Defendant to regard the subject of the donation of this case as C and make the instant disposition.

B. Determination 1) As the Plaintiff’s largest shareholder, C was in the Plaintiff’s intra-company director position from July 21, 2005 to July 22, 2013. Among them, C performed the Plaintiff’s representative director position from July 21, 2005 to May 13, 201, and from April 15, 201 to July 22, 2013.

C has been active and external as the representative of the Plaintiff by leading the Plaintiff’s research and operating the Plaintiff.

B) On October 2, 2012, C acquired an honorary doctor’s degree in science from the B university on October 2, 2012. C wishes to contribute USD 1,000 to B university on the same day, and B university and D president C (D)’s name as follows (hereinafter “instant MOU”).

was drawn up.

This Understanding of Understanding was concluded between B and the Plaintiff.

Article 1. The purpose of this Article.

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