신용카드매출과 관련된 총수입금액을 신고누락하였음[국승]
National Tax Service Review Income 2010-0102 ( October 17, 2011)
The report on the total amount of income related to credit card sales was omitted.
At the time of global income tax return, the amount of gross income related to credit card sales was omitted, and the notice of gross income by the tax authority is merely made at the level of tax-related services, and the legal effect of the amount of gross income, etc. is not determined upon such notice, and the taxpayer is responsible for verifying the appropriateness of the amount
2011Guhap1679 global income and revocation of disposition
Hongx
O Head of tax office
June 17, 2011
July 15, 2011
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The Defendant’s disposition of imposing global income tax of KRW 2,457,540 against the Plaintiff on July 1, 2010 shall be revoked.
1. Details of the disposition;
The following facts are either disputed between the parties, or found in Gap evidence 2-1, 2, Eul evidence 1-2, Eul evidence 2-2, Eul evidence 3-1, 2, Eul evidence 4-2, and the whole purport of the pleadings.
A. The Plaintiff, engaged in beauty art service in Seoul XX-Gu 631-1 located XX 631-1, reported the tax base of value-added tax for the first period of 2008 to KRW 23,800,000, and the tax base of value-added tax for the second period of 2008 to KRW 23,80,000, respectively, and accordingly reported and paid the total amount of global income tax for the second period of 2008 to KRW 47,452,627.
B. As a result of the investigation by the Defendant on the Plaintiff’s data on sales of credit cards, the Plaintiff revealed that the credit card sales in the second half of the value-added tax period of 2008 was KRW 40,608,00,000, the difference of KRW 16,808,000 ( KRW 40,608,000 - 23,800,000), was omitted from the gross income amount at the time of filing the global income tax return, and calculated the amount by adding it to the Plaintiff’s gross income amount. In addition, the Plaintiff corrected and notified the Plaintiff on July 1, 2010 that the amount of tax should be added to the amount of taxes reported, penalty taxes, and penalty taxes, which were not bona fide paid, KRW 2,457,549 (hereinafter “instant disposition”).
2. Whether the instant disposition is lawful
A. The plaintiff's assertion
Although the Plaintiff calculated the amount of tax on the basis of the amount of income notified by the Defendant at the time of filing the global income tax return for the year 2008 and paid it normally, the instant disposition imposing global income tax on the premise that some of the total amount of income accrued in 2008 was omitted is unlawful.
B. Relevant statutes
The entries in the attached statutes are as follows.
C. Determination
The plaintiff's credit card sales during the second taxable period of the value added tax in 2008 were 40,608,000 won, but the plaintiff reported 47,452,627 won on the premise that the sales from July 1, 2008 to December 31 of the same year were 2008 at the time of payment of the comprehensive income tax belonging to the defendant in 2008, under the premise that the sales from July 1, 2008 to December 31 of the same year were 23,80,000 won. Accordingly, the plaintiff omitted 16,808,000 won out of the total income at the time of the return and payment of the comprehensive income tax belonging to the defendant in 208. Thus, there is no illegality in the defendant's disposition of taxation in addition to the total income amount (i.e., the defendant notified the plaintiff of the global income tax belonging to the year 2008 to the defendant, and such notification does not have any legal effect on the person liable for tax return and payment.
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.