부가가치세부과처분취소
1. Of the judgment of the first instance court, the part against the plaintiff falling under the order to revoke below shall be revoked.
Defendant.
1. The reasoning of the court’s explanation as to the background of the disposition and the reasoning for this part of the judgment of the court of first instance is the same as that of the corresponding part of the judgment of the court of first instance. Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that the Plaintiff received all sales proceeds from the Gan Entertainment Co., Ltd., Ltd. (hereinafter “Ban”) , Janchina, Inc. (hereinafter “Jan”), and the Kan Entertainment Co., Ltd. (hereinafter “Exchange”) from the account in the name of D and F, and re-transfer the proceeds to the account in the name of G. Thus, the amount deposited in the account in the name of G was not a reason to be included in the base of value-added tax.
Furthermore, even though it is clear that the sum of the amounts remitted from G’s account to G’s account, and the sum of KRW 5,865,000,000, which was withdrawn by H, an employee of the Plaintiff, had been cash, etc., and the amount that was returned to the Plaintiff’s employee, was overlapping with that of the sales amount, the Defendant did not separate it.
In addition, 209,030,000 won which is paid as expenses for the plaintiff's business should be excluded from the value-added tax base.
Therefore, among the dispositions in this case, the part on which the plaintiff seeks cancellation in the purport of the claim should be revoked illegally.
B. 1) In order to avoid administrative control, etc., while running an additional information and communications business, such as telephone service business in an unlawful form, the Plaintiff and the Plaintiff’s mother repeated entry and withdrawal using several accounts under the name of G and I, Plaintiff, or J, thereby making it difficult for a third party to easily grasp the flow of funds. 2) The Defendant, among them, deemed the amount deposited into the G bank K account in the name of G (hereinafter “Korean K account”) and the national bank L account in the name of G (hereinafter “national L account”), as the Plaintiff’s sales omitted by reporting, and issued the instant disposition.