면허정지처분취소
1. On February 22, 2016, the Defendant’s disposition suspending the Plaintiff’s license for one month against the Plaintiff shall be revoked.
2. The costs of lawsuit shall be.
1. Details of the disposition;
A. On April 27, 1994, the Plaintiff was engaged in the dilution beverage manufacturing business, and obtained a license for alcoholic beverage sales from the Defendant to sell alcoholic beverages produced at the Plaintiff’s Busan Direct Sales outlet (which is located at No. 127-ro, Busan Metropolitan City).
B. On July 12, 2010, the Plaintiff entered into a comprehensive transaction agreement with the Seowon Distribution Co., Ltd. holding a license for alcoholic beverage brokerage business (hereinafter “Seowon Distribution”) on the supply of alcoholic beverages and supplied alcoholic beverages to Seowon Distribution.
C. From around 2013 to 2014, the Plaintiff sold all the products manufactured by the Plaintiff from the date of the sale of alcoholic beverage products to the date of the sale of alcoholic beverage products to the date of the sale of the pre-sale of the pre-sale products at a string, such as 6 main entry to 20 main entry, etc., and held a special sales event that sells the consumer price less than
(hereinafter “instant special events”) D.
On November 2015, the director of the Seoul Regional Tax Office, upon conducting a tax investigation on the Plaintiff, deemed that “the Plaintiff actually supplied alcoholic beverages to the Plaintiff’s affiliates or customers while holding the instant privilege event, but did not issue a tax invoice (issuance of the tax invoice) and instead did not issue a tax invoice to the Plaintiff, thereby violating the obligation to issue a tax invoice (issuance of the tax invoice) by issuing the tax invoice to the Plaintiff,” and notified the Defendant.
E. On February 22, 2016, the Defendant: (a) deemed that the Plaintiff violated Articles 17(3) and 15(1)4 of the Liquor Tax Act by failing to issue or processing a tax invoice; and (b) issued a disposition suspending the Plaintiff’s sales license for a alcoholic beverage sales license for one month (from March 10, 2016 to April 9, 2016) on the Plaintiff’s Busan direct sales outlet.
(f) The Plaintiff filed an appeal with the Tax Tribunal on February 24, 2016.
[Ground of recognition] The fact that there is no dispute, Gap 1 through 5, 10, 13 through 16, .