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(영문) 서울행정법원 2016.12.08 2015구합11332

부가가치세부과처분취소

Text

1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. From April 1, 2002, the Plaintiff run a wholesale and retail business of main goods for the use of the trade name “C” in Seoul Jung-gu, Seoul (hereinafter “instant business establishment”) from April 1, 2002, and closed down January 16, 2014.

B. As a result of the Plaintiff’s tax investigation on the Plaintiff from April 6, 2014 to June 15, 2014, the head of Sungdong Tax Office confirmed that the Plaintiff received cash sales from a new bank account (FF of the instant business establishment; hereinafter “the instant borrowed account”) in the name of D in the instant business establishment from April 1, 2009 to June 2, 2013, and omitted the return of KRW 2,291,039,073 (based on supply value excluded from value-added tax), KRW 207, KRW 205, KRW 30, KRW 207, KRW 205, KRW 30, KRW 207, KRW 205, KRW 208, KRW 207, KRW 305, KRW 208, KRW 207, KRW 308, KRW 206, KRW 208, KRW 2015, KRW 208, KRW 201365.

(2) In addition to the disposition of global income tax and the disposition of imposition of the above value-added tax, each of the instant dispositions is deemed to be “each of the instant dispositions”).

The Plaintiff was dissatisfied with each of the instant dispositions and filed an objection on August 11, 2014, but was dismissed on September 25, 2014, and thereafter on December 26, 2014.