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1. The judgment of the first instance court, including the plaintiff's claim extended at the trial room, shall be modified as follows:
The defendant.
Reasons
1. Basic facts
A. A Co., Ltd. was a company operating the business of manufacturing medical appliances and appliances. On December 17, 2013, Daegu District Court Decision 2013 Ma45 decided on December 17, 2013, and the Plaintiff was appointed as a custodian on the same day.
(hereinafter referred to as "the plaintiff in total"). (b)
From January 1, 2007 to December 31, 2007, the Plaintiff paid KRW 33.6 million to the Defendant as salary, and withheld KRW 1,269,816 among them as earned income, and paid KRW 32,330,184 (= KRW 33,60,000 - KRW 1,269,816), which is the remaining amount after withholding as such.
C. From January 1, 2008 to December 31, 2011, the Plaintiff paid a sum of KRW 134.4 million to the Defendant as salary (i.e., KRW 333.6 million in 2008, KRW 33.6 million in 2010, KRW 33.6 million in 201, KRW 33.6 million in 201; hereinafter referred to as “instant taxable income”) from January 1, 2008 to December 31, 201, the Plaintiff withheld KRW 134.4 million in total to the Defendant at the tax office from January 1, 2008 to December 31, 2011, and withheld the said KRW 134.4 million in 14.4 million in 200,000 in 200 to December 31, 2011.
On September 7, 2012, the head of South Daegu District Tax Office received KRW 134,400,000 from January 1, 2008 to December 31, 2011, even though the Defendant did not actually work for the Plaintiff Company, and accordingly, disposed of the amount of income as other income of KRW 134,440,000 against the Defendant, and notified the Plaintiff of the change in the amount of income concerned.
Accordingly, around October 2012, the Plaintiff paid the Defendant’s other income tax of 29,568,000 won (=7,392,000 won in 2008 7,392,000 won in 2009) to the tax office (7,392,392,000 won in 201 7,392,392,000 won in 201) as withholding agent, and the Defendant received a refund of KRW 14,194,860 that was already paid at that time.
[Reasons for Recognition] Facts without dispute, entry of Gap evidence 1 to 3, and 6 evidence (including each number; hereinafter the same shall apply), the purport of the whole pleadings
2. The defendant's assertion and judgment.