The judgment below

The part against the plaintiff is reversed, and that part of the case is remanded to the Seoul High Court.

The defendant.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. Case summary

A. B is the actual owner of each dental hospital affiliated with C, and the Plaintiff is the president of the Dental Hospital (hereinafter “instant hospital”) among them pursuant to an agreement with B, who received approximately 20% of the monthly sales and provided labor.

B. After completing the business registration of the instant hospital in its own name, the Plaintiff submitted to the Defendant, on May 31, 201, the global income tax of KRW 255,759,660, global income tax of KRW 260,227,350, respectively, on July 2, 2012 (hereinafter collectively referred to as “the Plaintiff’s already paid tax”), and the final return on tax base of global income and the statement of payment (hereinafter referred to as “the instant return”).

C. The Seoul Regional Tax Office, after conducting a tax investigation on B, corrected the amount of income reflecting the omission in sales of each dental hospital affiliated with C, including the instant hospital, as the actual business income of B, and then deducted the Plaintiff’s extra pay from the nominal business operator as necessary expenses, and notified the Defendant, including the Plaintiff, to the competent tax office having jurisdiction over the Defendant.

Accordingly, on January 11, 2016, the Defendant issued the instant disposition to correct the Plaintiff’s global income tax of KRW 313,746,970 (including KRW 36,84,222 of the global income tax, KRW 92,681,642 of the additional tax on non-declaration), global income tax of KRW 272,348,870 of the global income tax for the year 2011 (including KRW 34,108, KRW 179 of the additional tax on non-declaration, KRW 67,69,799 of the additional tax on non-declaration, and KRW 34,108, KRW 179 of the additional tax on non-declaration)

The part of the disposition of this case, which referred to as the additional tax for non-declaration, refers to the "disposition of imposing additional tax for non-declaration of this case" and the additional tax for non-declaration of payment.