개별소비세 등 부과처분 취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. Basic facts
A. The Plaintiff is a legal entity that runs the business of filling and selling liquefied petroleum gas (LPG) for vehicles from April 14, 2008 to Gwangju Mine-gu.
B. The director of the Gwangju Regional Tax Office’s investigation into the Plaintiff and the result of the investigation against the Defendant, from November 1, 2012 to November 20, 2012, the director of the Gwangju Regional Tax Office confirmed the fact that the Plaintiff, upon conducting an investigation into tracking the process of illegal distribution of fake petroleum products against the Plaintiff, was released from the tank (container) that was loaded in the tank lorri vehicle that was placed in the tank wholesale business from January 1, 2010 to September 2012, and then transferred the tank lorri vehicle to the professional wholesale business to the professional wholesale business, and stored the tank lorri vehicle into his place of business and sold it to the Plaintiff, and notified the Defendant of the fact that the Plaintiff’s act constituted an act of manufacturing the taxable goods, deeming that the act constituted an act of manufacturing the individual consumption tax and notifying the Defendant of the fact that the Plaintiff’s act constituted an act of manufacturing the taxable goods.
C. On January 26, 2013, the Defendant imposed individual consumption tax and individual consumption tax on the Plaintiff, and imposed individual consumption tax and education tax on the Plaintiff (hereinafter “instant disposition”), and the Plaintiff did not pay the said individual consumption tax. On February 5, 2013, the Defendant imposed individual consumption tax and individual consumption tax and imposed individual consumption tax on the Plaintiff, each of the additional charges stated in the “tax amount” column in the attached Table 2, along with the principal tax upon the instant disposition.
(hereinafter “instant collection disposition”). D.
On February 25, 2013, the Plaintiff was dissatisfied with the instant disposition, and became aware that the individual consumption tax was not imposed on the Plaintiff, etc., on the grounds that the Plaintiff did not pay the individual consumption tax. Therefore, the Plaintiff’s failure to pay the individual consumption tax is attributable to the Plaintiff.