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(영문) 서울행정법원 2018.11.01 2018구합60335

종합소득세부과처분취소

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1. Of the instant lawsuit, KRW 94,681,734 of global income tax for the year 201, global income tax for the year 201, KRW 109,749,295 of global income tax for the year 2012, and KRW 295 of global income tax.

Reasons

1. Details of the disposition;

A. From June 1, 2011, the Plaintiff closed down February 1, 2016, when it dismissed and run a wholesale and retail business in Jongno-gu Seoul Metropolitan Government C and A Dong 3023 (hereinafter “instant business”).

B. After conducting a tax investigation with respect to the Plaintiff, the director of the tax office confirmed the omission by the Plaintiff in filing a sales report of KRW 2,978,430,719 in the aggregate of the revenue accrued in the year 2011 through 2015, and notified the Defendant of the taxation data.

On February 7, 2017, the Defendant issued a revised notice on the Plaintiff’s global income tax of KRW 100,917,370 for the year 201, global income tax of KRW 139,626,570 for the year 2012, global income tax of KRW 123,463,360 for the year 2013, global income tax of KRW 87,89,59,590 for the year 2014, global income tax of KRW 101,197,350 for the year 2015 (including additional tax).

(hereinafter referred to as “the first disposition”). (c)

The Plaintiff dissatisfied with the initial disposition and filed an objection on May 8, 2017. The filing of an objection was partially accepted due to the application of reduction of or exemption from the amount of special tax on small and medium enterprises, and the amount of global income tax of 6,235,641 won for the year 201, global income tax of 29,877,281 won for the year 201, global income tax of 2012, global income tax of 9,122,810 won for the year 2013, global income tax of 2013, global income tax of 7,204,645 won for the year 2014, global income tax of 8,766,

[Attachment 94,681,734, global income tax for the year 201, global income tax for the year 201, global income tax for 109,749,295, global income tax for the year 2012, global income tax for the year 2013, global income tax for the year 2014, global income tax for the year 2014, global income tax for 80,694,945, global income tax for the year 2014, global income tax for the year 2014, and global income tax for 92,431,025 (including each additional tax) for the year 2015.

The plaintiff filed an appeal with the Tax Tribunal on the initial disposition, but was dismissed on December 29, 2017.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 and 2 (including paper numbers), the purport of the whole pleadings

2. The assertion and judgment

A. If an ex officio determination administrative disposition is revoked, that disposition will no longer become effective.