지방소득세부과처분취소
1. The Defendant’s imposition of KRW 882,070 on the Plaintiff on February 2, 2013 and the imposition disposition of KRW 882,070 on the local income tax for the year 2008 belongs to the Plaintiff in 209.
The plaintiff is operating a legal office in Jeju City A from the end of November 2006.
In August 2012, the head of Jeju Tax Office reported only the amount specified as attorney's fees from the total amount of proceeds from supply received from the client in connection with the individual rehabilitation bankruptcy case during the taxable period from August 2008 to 2010, and confirmed that he did not report the amount of KRW 407,558,00 (the amount of money under the above title is KRW 172,595,000, KRW 125,435,000, KRW 125,435,000, KRW 209, KRW 109,528,000,000, and KRW 109,528,000,000).
The head of Jeju Tax Office shall calculate the total amount of 938,024,00 won (286,905,000 won in 286,905,374,000 won in 2009) calculated by subtracting the total amount of remuneration, including value-added tax, stamp fees, service fees, and other fees (including value-added tax, 230,150,000 won in 230,46,150,000 won in 208) from the clients based on the receipts related to individual rehabilitation bankruptcy held by the Plaintiff, as the total amount of the proceeds from supply received by the clients, and considered 530,46,000 won in 20,470,000 won in 209 after subtracting the remainder of 161,470,000 won in 209,138,846,000 won in 20.
The details of the amount calculated by the defendant are as shown in attached Table 1.
The head of Jeju Tax Office requested the plaintiff to vindicate on the basis of the above confirmation result, and the plaintiff so explained as follows.
172,595,00 69,320,320,746 12,87,873,900,90,234,354 10,166,166,435,000 57,649,385 8,181,635,236,5825,36,5825,367,400 109,528,528,000,436,3843,117,57,3465,841,841,07, 2084, and 109,528, 200, 436, 384, 384, 307, 167, 257, 2084, 208, 407, 507, 2005