종합소득세등 부과처분 무효확인
1. As to the plaintiff during the lawsuit of this case
A. The chief of the tax office’s global income tax on August 8, 2008 shall be the global income tax on August 8, 2007.
1. Details of the disposition;
A. Business registration was made in the name of the Plaintiff from December 1, 2006 to April 30, 2008, with respect to the business whose trade name is “B”, the location of the place of business is “B”, “construction/manufacture”, and “construction/processing of stone” (hereinafter “instant business”).
B. Pursuant to Article 18(2) of the former Value-Added Tax Act (amended by Act No. 9915, Jan. 1, 2010; hereinafter “former Value-Added Tax Act”), Defendant Leecheon Tax Office notified the Plaintiff of the payment of KRW 7,148,710 as value-added tax for April 3, 2007 and KRW 16,742,270 as value-added tax for the second scheduled value-added tax in 2007 on October 4, 2007.
(hereinafter “Duty Payment Notice of Value-Added Tax”)
In relation to the instant business, the Plaintiff did not pay the amount of taxes despite the confirmation and preliminary return of value-added tax in the name of the Plaintiff, and the head of Echeon Tax Office notified the Plaintiff of the amount of tax reported as follows: (i) the amount of tax as the value-added tax table; and (ii) the amount of notified tax calculated by adding the additional additional tax (Ⅱ) thereto.
(hereinafter referred to as "tax notice of value-added tax". Separately, the plaintiff (hereinafter referred to as "tax notice of value-added tax"). (3) The tax amount to be paid (if the plaintiff was the plaintiff, less than ten won) (=1) (=B) (2) the additional tax for unfaithful payment included in the notified tax amount (the original final and conclusive judgment of February 2006, 14,498,44614,297,431 March 14, 2007, 207, which became final and conclusive on March 8, 2007, 374, 322, 251, 26, 35, 843207, which became final and conclusive on July 24, 2007;
9. 26,659,770 323,930, 930 207 finalized on January 25, 2008; 789, 941, 4530, 467, 548 5.30, 833, 150 365, 6108, 6108 131,126, 385 10, 036, 982 decided on April 25, 2008;
D. Meanwhile, in relation to the instant business, a global income tax return for the year 2007 under the Plaintiff’s name was filed on May 29, 2008, with the tax base of 58,56,523 won and payment.