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(영문) 서울고등법원(춘천) 2016.11.07 2015누665

소득세등부과처분취소

Text

1. Upon a claim for change in exchange at the trial, the Defendant reverted to the Plaintiff on October 8, 2012.

Reasons

Basic Facts

From October 12, 2005 to April 21, 201, the Plaintiff operated an entertainment tavern with the trade name “E” in the name of another person, such as C and D (hereinafter “instant place of business”).

As a result of the investigation into the instant business place, the Defendant confirmed that the Plaintiff omitted the amount of revenue while operating an entertainment tavern under the name of another person, and demanded the Plaintiff to submit an account book necessary to confirm the

However, the Plaintiff failed to submit the account books, etc. The Defendant estimated sales from 2006 to 2010 to estimate sales from 2010 to omitted sales amounting to approximately KRW 768,550,000. Based on this, on September 1, 2011, the Plaintiff imposed global income tax, value-added tax, individual consumption tax, and education tax on the Plaintiff.

Detailed matters concerning the omitted amount of sales shall be as follows:

(2) The Plaintiff’s tax base for 2.1 year 206 includes 162,225 2.278 109,613 206 2.247,51 135,939 227,189 91,250 128.3 years 128,989 250 128,96384,874. 13. 2. 2. 2. 1. 2. 2. 2. 2. 3 years 2. 1. 2. 3 years 205 and 96. 1. 2. 3 years 2. 3 years 207, 13,932,864 2. 1. 8. 3 years 206, 207 . 1. 1. 3 years 2. 3 years 205 2. 3 years 104,1868 , 20197 2. 2. 19