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(영문) 광주지방법원 2019.04.04 2018구합12220

부가가치세등부과처분취소

Text

1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation that has been engaged in wedding business in Seo-gu, Gwangju.

Amount omitted in the amount of return in the taxable period of 2nd 17,088,636 won in the amount of return in the taxable period of 2nd 154,082,36 won in 2009 1st 314,893,552 won in 2009 2nd 2,667,038 won in the second 2nd 2,539,162 won in the year 2008 151,853,901 won in the first 2008

B. From May 2, 2016 to January 10, 2017, the head of the tax office, upon conducting a tax investigation with the Plaintiff, confirmed that the Plaintiff’s cash sales in the above wedding hall was deposited into the deposit account (E Bank F; hereinafter “instant account”) of D (the representative B of the Plaintiff) and omitted in the return of import amount.

(hereinafter referred to as “the instant money”). C.

On February 10, 2017, the Defendant disposed of the Plaintiff’s income from bonus in the above B, 18,797,500 won for the year 2007, 294,677,935 won for the year 2008, 78,854,676 won for the year 2009, 111,489,401 for the year 208, 207, 207, 208, 207, 207, 307, 207, 207, 207, 307, 207, 207, 207, 207, 307, 207, 207, 207, 2007, 207, 305, 209, 207, 2005, 209, 2004, 2005, 2007.

(hereinafter referred to as “each of the instant dispositions,” including notification of change of income amount and imposition of value-added tax and corporate tax.

On April 20, 2017, the Plaintiff filed an appeal with the Tax Tribunal on July 12, 2017, but was dismissed on June 4, 2018.

[Ground of recognition] dispute.