소득금액변동통지처분 취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff’s account settlement of issues and corporate tax declaration 1) The Plaintiff is a corporation that runs the construction business, etc., and the name of the new bank on September 28, 2010 (hereinafter “new bank”) is omitted.
A) A loan of KRW 18 million from the Plaintiff, but repayment of the principal amount of KRW 37 million to the New Bank on October 25, 2000 to the New Bank on the same year, and the remainder of the loan as at the time shall be KRW 71 million (hereinafter “existing Loan”).
(2) On September 25, 2015, the Plaintiff opened a new loan account (new bank C) on the same day while treating the loan amounting to KRW 71 million from the loan account (new bank B) with respect to the above loan amounting to KRW 71 million, and was treated as a loan of KRW 71 million to the said new loan account (hereinafter “new loan”).
on September 25, 2015, an amount of KRW 70,000,00 for long-term loans of KRW 71,000,000 for long-term loans of KRW 71,000 for repayment in cash of KRW 2015-09-25 cash of KRW 70,000 for short-term loans of KRW 70,000 for short-term loans of KRW 70,000 for short-term loans of KRW 70,000 for repayment in cash of KRW 70,000 for short-term loans of KRW 70,000 for short-term loans of KRW 20,000 for the purpose of the current account. On September 25, 2015, the Plaintiff (hereinafter
(B) The Plaintiff filed a corporate tax return for the business year 2015 with the aforementioned content on March 29, 2016, after collecting and accounting the new loan of this case. (B) The Defendant conducted an integrated investigation into corporate tax in 2015, and sent the Plaintiff “inform to submit explanatory data related to the return of the instant provisional payment” on August 8, 2016, requiring the Plaintiff to submit data, such as financial evidence related to the collection of the instant provisional payment.
2. On August 19, 2016, the Plaintiff issued a revised slips on January 1, 2016, stating that the Plaintiff created KRW 71 million in provisional payments and short-term loans and KRW 71 million. However, on August 23, 2016, “as to the Defendant’s request for the submission of explanatory data,” the obligation of the existing loans of this case is the representative director.