부가가치세등부과처분취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
Details of the disposition
Plaintiff
A From November 25, 2010 to May 26, 2015, from the second floor of building C located in Suwon-gu, Suwon-si, Suwon-si to run a liquid retail business with the trade name "D". From November 4, 2010 to June 10, 2014, A engaged in the manufacture and sale of herb drugs with the trade name "E" lending the name of Plaintiff B from the first floor of the above building from November 4, 2010 to June 10, 2014.
The Defendant notified the Plaintiffs of the tax investigation and the extension of the scope of the investigation (type conversion) as follows:
On May 11, 2015, the Defendant notified the Plaintiffs of the tax investigation with the following content:
As a result of examining the details of the report under the investigation reason from May 14, 2015 to June 2, 2015, the tax period subject to the investigation of global income tax, from January 1, 2011 to December 31, 2013, it was analyzed that there was an omission of income amount, etc., and it was selected as a person subject to the investigation to verify the propriety of the report.
Items of taxation to be excluded from investigation: Scope: A prior notice shall be given prior to conducting a tax investigation, but no prior notice of tax investigation shall be given pursuant to the proviso to Article 81-7 (1) of the Framework Act on National Taxes.
On May 22, 2015, the Defendant notified the Plaintiffs of the extension of the scope of investigation (type conversion).
The Defendant investigated: (a) on January 1, 2011 to December 31, 2013; (b) from January 4, 2011 to December 31, 2013; (c) from January 31, 2010 to December 31, 2010; (d) December 31, 2014 to December 31, 2014; and (e) June 30, 2014 to June 14, 2015 to May 14, 2015 to June 2, 2015 to expand the scope of investigation under Article 81-13 of the Enforcement Decree of the Framework Act on National Taxes (type A); and (b) on May 22, 2015 to Article 81-13 of the Enforcement Decree of the Framework Act on National Taxes (type A); and (c) on June 30, 2014 to expand the scope of investigation under Article 61-15-131 of the Enforcement Decree of the Act.
The investigation period from January 1, 201 to December 31, 2013 from January 1, 2011 to December 31, 2011 to December 31, 201 shall be the period of investigation conducted on December 31, 201.