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(영문) 광주고등법원 2018.07.12 2017누4566
법인세등부과처분취소
Text

1. A disposition to collect the withheld earned income tax as stated in the attached Form 2 list among the judgment of the court of first instance, and a disposition in Attached Form 1 No. 3.

Reasons

1. Details of the disposition;

A. On June 18, 1993, the Plaintiff received approval of the housing construction project plan on March 1998, and completed 27 commercial buildings on the 15, B, and B, 1998. Of these, 23-type apartment buildings (hereinafter “instant apartment”) were operated with the approval of the public rental housing business on June 10, 1997 with respect to the 650 households of the 23-type apartment buildings (hereinafter “instant apartment buildings”), the Plaintiff sold 230 households and 350 households in general in 2011 after the lapse of the mandatory rental period. Upon reporting the corporate tax in March 201, 201, the Plaintiff reported the product sales price (the price per purchase price) as KRW 12,128,402,836, and the product sales price at the time of reporting the corporate tax in 2012 as KRW 184,637,306,371, respectively.

B. From March 4, 2014 to May 25, 2014, the Defendant: (a) conducted a corporate tax survey on the amount of corporate tax reverted to the Plaintiff for the business year from 2007 to 2012; and (b) deemed that the Plaintiff appropriated the total of KRW 11,670,970,770,782, out of the sales cost of 2011, the total of KRW 4,624,519,482, and KRW 7,046,452,30, among the sales cost of 2012, as the total of KRW 11,670,970,970, and KRW 207, the total of KRW 3,313,063,568, KRW 924,03,316, KRW 208, KRW 3909, KRW 297, KRW 2097, KRW 2096, KRW 27075,2007.

After appropriating the advance payment as the processed deposit assets, the corporation's funds were deemed to have been unfairly discharged from the company as a result of the settlement of accounts as if the processing provisional payment was repaid, and the corporation was disposed of as a bonus. ③ In the 2012 business year, 3,106,270,482 won out of the interim settlement of accounts paid to D representative director of the Plaintiff during the business year 2012 is deemed to have been voluntarily paid, and the corporation was disposed of as a non-deductible expense and a bonus as a representative, and then on November 3, 2014, the Plaintiff issued a notice of correction and correction of corporate tax of KRW 4,025,14,080 as stated in the list of disposition No. 1 (hereinafter referred to as "the first disposition in this case"), and the Plaintiff and D as the representative bonus.

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