1. The imposition of global income tax of KRW 242,057,930, which the Defendant rendered to the Plaintiff on December 1, 2016, shall be revoked.

2...

1. Details of the disposition;

A. On June 1, 2015, the Plaintiff filed a report on the closure of business at the instant place of business on the following grounds: (a) the Plaintiff’s trade name as “B store” (hereinafter “instant place of business”); (b) the location of the place of business as “Maju City C”; and (c) the type of business as “ Smarket.”

B. When the Plaintiff filed a global income tax for the pertinent workplace in 2012, the Plaintiff reported that the amount of gross income was KRW 2,750,409,306, and the necessary expenses was KRW 2,697,158,512, and the amount of income was KRW 53,250,794. However, the Defendant denied KRW 461,00,000, which is not verified by the fact of actual purchase among the necessary expenses of the instant workplace, from the necessary expenses, and added KRW 13,750,000 to the amount of income, and notified the Plaintiff of the correction of KRW 242,057,930 for global income tax for the year 2012 (hereinafter “instant disposition”).

C. The Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the Tax Tribunal dismissed the Plaintiff’s appeal on November 10, 2017.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 6 through 8, Eul evidence Nos. 1, 2, and 10, the purport of the whole pleadings

2. The gist of the Plaintiff’s assertion is that the instant disposition was unlawful since it violated the principle of substantial taxation since it was registered as a business entity in the form of the instant workplace by lending the name of the business entity to D at the request of D, who is a pilot and did not actually participate in the operation of the instant workplace, and D actually operated the instant workplace.

3. Determination on the legitimacy of the disposition

A. Article 14(1) of the Framework Act on National Taxes declares the principle of substantial taxation by stipulating that “If the ownership of the income, profit, property, act, or transaction subject to taxation is merely nominal and there is a separate person to whom such income, profit, act, or transaction belongs, the person to whom such income, profit, or transaction actually belongs shall be liable to pay taxes.

Therefore, income, profit, property, act or transaction.