부가가치세등부과처분취소
1. Value-added tax imposed on the Plaintiff on May 7, 2014 by the Defendant on May 7, 201, KRW 45,877,383, and KRW 28, 2011.
Details of the disposition
From March 1, 2010, the Plaintiff had been operating petroleum sales business in Gwangju Mine-gu C in substance by B, and closed the business on September 30, 2014.
The director of the Gwangju Regional Tax Office conducted a tax investigation with respect to the Plaintiff from January 21, 2014 to March 26, 2014, and confirmed that the Plaintiff sold 801,52,793 won in total as listed in the following table from January 1, 2010 to March 1, 2013, and that the Plaintiff did not issue a tax invoice, and notified the Defendant thereof. < Amended by Presidential Decree No. 2425 million won in total from January 1, 2010 to January 1, 2013 (hereinafter referred to as “the instant credit card sales omission amount”).
Accordingly, on May 7, 2014, the Defendant included 65,850 won of the value-added tax for the first period of 10 years, 6,407,920 won of the value-added tax for the second period of 2010, 17,288,887,383 won of the value-added tax for the first period of 2011, 30,068,099 of the value-added tax, 68,297, 681 won of the value-added tax for the second period of 2011, 11,835,223 won of the value-added tax, 38,120,507 won of the value-added tax for the second period of 2012, 11,479, 507 won of the value-added tax for the corporate tax for the second period of 2012, 2018 won of the value-added tax for the second period of 2015 years (2, 1638.5)
In addition, on May 10, 2014, the Defendant: (a) disposed of KRW 524,311,750, and KRW 262,351,032, respectively, as bonus to B, the Plaintiff, the actual representative of the Plaintiff, and notified the change in the amount of income; and (b) accordingly, the Plaintiff.