청구이외의 소(과세변경 및 원인무효 확인)
1. All of the plaintiffs' primary claims are dismissed.
2. The plaintiffs' conjunctive claim.
1. Details of the disposition;
A. The Plaintiffs, as married couple, completed business registration to run a general construction business on September 7, 2006 with the date of commencing the business on July 15, 2006, and with the name of the business operator A as the Plaintiff “C” with the name of the Plaintiff “C”. On November 22, 2006, the Plaintiffs discontinued “C” while converting the Plaintiff into a stock company with the Plaintiff’s representative “C”.
(hereinafter referred to as the “instant enterprise” in total, including “C” and “C” before conversion into a corporation
The Defendant conducted a tax investigation with respect to the Plaintiffs, and conducted a joint tax investigation with regard to the Plaintiffs, on the ground that: (a) the Plaintiffs did not respectively file a tax return on the amount of income calculated on October 6, 2006; (b) the amount equivalent to KRW 350 million for the construction work; (c) the amount equivalent to KRW 260 million for the construction work; (d) the construction work of each building equivalent to KRW 5510,510,00 for the construction work in F; (e) the construction work of each building in the first period of 2007 at G to KRW 412,000 for the construction work in G; and (e) the value-added tax and the comprehensive income tax were assessed on the amount of income calculated on October 6, 2008 at KRW 30,000 for the global income amount of KRW 80,617,940 for the construction work in the year 207; and (e) the amount of value-added tax was imposed on each Plaintiff A for the global income amount of KRW 36307 years 206.
(hereinafter referred to as “each of the instant dispositions” in total) C.
The plaintiffs were dissatisfied with each of the dispositions of this case and filed an objection with the Central Regional Tax Office on January 2, 2009. However, the Central Tax Office dismissed the above plaintiffs' objection on June 26, 2009, and thereafter, the plaintiffs filed an appeal with the Tax Tribunal on September 28, 2009, but the Tax Tribunal filed the appeal on September 1, 2010.