부가가치세부과처분취소
1. Of the instant lawsuit, the Defendant’s additional tax amounting to KRW 25,99,940, which was imposed on the Plaintiff on March 18, 2013.
1. Details of the disposition;
A. In accordance with Article 106-7(1) of the former Restriction of Special Taxation Act (amended by Act No. 11133, Dec. 31, 2011; hereinafter the same), the Plaintiff, a general taxi transport business entity, declared and paid value-added tax on the amount of value-added tax scheduled for the second half-year period from 2010 to 201, on the basis that the amount of value-added tax is reduced by 90% of the amount of tax to be paid, as indicated in the following table, as indicated in the item
Amount of tax to be reduced by the sequence 1,2012 61,074, 6734, 6734, 946, 67316, 128,002 150,00 150,047,0545,517,100, 929, 9543 2012,200,200,98352,401,401,401,49,79,4855
B. On June 8, 2012 and December 28, 2012, the Mayor of Incheon Metropolitan City notified the Plaintiff that part of the reduced tax amount was not paid to general taxi drivers as follows.
C. Based on the above notification, the Defendant additionally corrected and notified the Plaintiff on March 18, 2013 pursuant to Article 106-7(3) of the former Restriction of Special Taxation Act (including additional taxes) the value-added tax of KRW 25,99,940 (including additional taxes) on the ground that the Plaintiff did not pay the reduced value-added tax to general taxi drivers within one month from the end of the due date of the return and payment of the value-added tax (hereinafter “instant imposition first disposition”), and issued an additional correction and notification on April 16, 2011, the value-added tax of KRW 145,03,690 (including additional taxes) and the second value-added tax of KRW 72,239,360 (including additional taxes) on the second day of March 18, 2013.
(hereinafter collectively referred to as “instant second disposition”). D.
On December 11, 2012, the Plaintiff filed a request for a pre-assessment review with respect to the first disposition of this case on February 6, 2013, while filing a request for the second disposition of this case on February 6, 2013, respectively. However, regarding the first disposition of this case, the first disposition of this case on February 1, 2013, and the second disposition on March 21, 2013, respectively.