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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. On August 7, 2001, the Plaintiff is a corporation established for the purpose of manufacturing and selling various electronic equipment. The Plaintiff’s executive officers B, inside directors C, and auditor D (hereinafter collectively referred to as “instant executive officers”).
The amount of corporate tax for the business year (original) of the date of imposition on March 13, 2017: 926,374,306,990 on May 2, 2017: 2012 960,093,580 2013 892,249,400 2014,458,430 71,715 71,106,60 on the aggregate of 4,374,305,00
B. The director of the Central Regional Tax Office conducted an investigation of corporate tax against the Plaintiff, and then deemed 14,987,000,000 won out of the amount that the Plaintiff paid as bonus (basic bonus and performance bonus) to the executives of the instant case from 2011 to 2015 as bonus paid at will without specific payment regulations. Article 26 of the Corporate Tax Act and Article 43(2) of the Enforcement Decree of the Corporate Tax Act were excluded from deductible expenses and notified the Defendant to impose KRW 4,374,305,00 in total corporate tax on the Plaintiff. Accordingly, on March 13, 2017 and May 2, 2017, the Defendant imposed and collected respective corporate tax on the Plaintiff as follows.
C. After receipt of an objection, the Plaintiff filed a request for review with the Commissioner of the National Tax Service on October 27, 2017. On December 21, 2017, the Commissioner of the National Tax Service recognized the Plaintiff’s bonus paid in accordance with the Plaintiff’s provision on the payment of executive compensation as deductible expenses and subsequently corrected the tax base and tax amount as deductible expenses by recognizing the Plaintiff’s bonus paid in accordance with the Plaintiff’s provision on the payment of executive compensation as deductible expenses (14,987,000,000 won, with the exception of KRW 4,506,506,045,740, and the remainder of KRW 10,480,954,260,000, -4,506,045,740 won, - the Defendant’s bonus paid in excess of the payment rate stipulated in the provision on the payment of executive compensation as deductible expenses.
The amount of corporate tax initially imposed and corrected for the year 201 926,396,90 250,177,803 2012 960,093,580 393,825,540 2013 892,249,400 366,020,966 824,458,430 of corporate tax for the year 2014.