전력 초과사용량에 따른 위약금이 부가가치세 과세대상인지 여부[국승]
Whether penalty for excess volume of electricity consumption is subject to value-added tax.
Since it is reasonable to see that the substance of the excess penalty imposed on the excessive quantity of electricity used in excess of the contractual power is in a quid pro quo relationship with the Plaintiff’s power supply, the imposition of value-added
Article 1 of the Value-Added Tax Act
Article 13 of the Value-Added Tax Act
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The Defendants’ [Attachment 1] List “date of Notice” shall revoke all the imposition of each value-added tax on each item in the same list “amount by taxable period” as the Plaintiff on each date of notice.
1. Details of the imposition;
A. On March 1, 2004, the Plaintiff, an operator of the electric power supply business, revised and implemented the main text of Article 44(2)2 of the former Terms and Conditions of the former Terms and Conditions of the former Terms and Conditions as “if the amount of electricity used exceeds 450 hours per month for the amount of the contractual power used by the customer in excess of the contractual power in excess of the amount of the contractual power, the Plaintiff shall be subject to penalty by adding 150% of the unit price for the amount of the excess electricity used to the customer who uses the excessive amount of electric power in excess of the contractual power in addition to 150% of the unit price for each type of the contract in question,” and did not report and pay value-added tax on the portion corresponding to the amount of excess electricity used in excess of the contractual power as it is not subject to value-added tax.”
B. Accordingly, the head of ○○ Tax Office conducted a tax investigation with respect to the Plaintiff, and deemed that the Plaintiff’s penalty for excess electricity volume collected from customers during the value-added tax period from January 2004 to January 2005 (hereinafter “excess penalty”) as consideration for the supply of electricity and notified each disposition authority of taxation data. Accordingly, the Defendants issued each of the instant dispositions imposing the Plaintiff the corrective and notification of the excess penalty for the first period of January 2004, February 2004, and January 2005, as stated in the purport of the claim.
2. Whether the disposition of imposition is lawful.
A. The plaintiff's assertion
The above penalty is imposed separately from the normal charge in accordance with the standard for imposing the penalty prescribed in the main sentence of Article 44(2) of the former Terms and Conditions of Electricity amended as of March 1, 2004 (hereinafter referred to as the "Terms and Conditions of Electricity") and is subject to monetary sanctions on the use of electricity in violation of contractual power, and even if it is not a consideration for the supply of electricity, each of the instant dispositions by the Defendants, based on different premise, is unlawful.
(b) Related statutes;
○ Article 1 of the Value-Added Tax Act
(1) Value-added taxes shall be imposed on the following transactions:
1. Supply of goods or services; and
2. Import of goods.
○ Tax base Article 13 of the Value-Added Tax Act
(1) The tax base for value-added taxes on the supply of goods or services shall be the aggregate of values falling under each of the following subparagraphs (hereinafter referred to as "value of supply"): Provided, That value-added taxes
1. Where payments are given in money, the payments;
2. Where payments other than money are given, the current market price of goods or services supplied by the supplier;
3. Where payments for the supply of goods are unjustifiably low or no payments are made, the current market price of goods supplied by the supplier himself/herself;
3-2. Where payments for the services rendered are unjustifiably low, the current market price of such services rendered by the relevant supplier; and
4. Where the business is closed down, the current market price of inventory goods.
Article 48 of the Enforcement Decree of the Value-Added Tax Act
(1) The tax base under Article 13 (1) of the Act shall include payments, commissions, fees, and all other monetary values in exchange for consideration, regardless of the pretext or pretext received from a trader.
(c) Fact of recognition;
(1) The main text of Article 44(2) of the former Terms and Conditions prior to the amendment of the amended Terms and Conditions (hereinafter referred to as the "Terms and Conditions prior to the amendment") provides that the main text and content of Article 44(2) of the amended Terms and Conditions shall be identical to that of the former Terms and Conditions, and that "I receive penalty by adding "I receive penalty" shall be added," and the plaintiff has reported and paid value-added tax on the electric charges collected for the volume of electricity used (the amount exceeding the contract power X450 hours) before the implementation of the amended Terms and Conditions, and has not reported and paid value-added tax thereon simultaneously with the implementation of the amended Terms and Conditions.
(2) The contract power is calculated by multiplying the contract power by the maximum power that the customer can use under a contract. The contract power is basically set up by an agreement between the Plaintiff and the customer in order to ensure the stable supply of electricity by prior installation of power supply facilities, such as transformers and power meters, which are adequate by ascertaining the amount of electricity required by the consumer in advance and providing it in advance.
(3) The method of calculating the electricity rate is calculated by adding the basic electricity rate of 10 kw and the actual electricity volume of 50 kws according to the contract amount regardless of the quantity of electricity used. The basic electricity rate is the cost for the supply of electricity that is adequate for the contract amount of the consumers. Therefore, if the contract amount is determined higher, not only the basic electricity rate is calculated higher but also the cost for the installation of the supply of electricity that is borne by the customers increased (see the Standard Construction Cost Table 4 [Attachment 4] of Articles 84 and 93 of the amended Terms and Conditions, 93 [see the Standard Construction Cost Table]]. If electricity is used exceeding the contract amount of 1 to 2 months per year, it is also possible to save the contract amount of 60 k, X 50 k, X 50 k, X 50 k basic electricity rate of 70 k k2,000 k basic electricity volume exceeding the contract amount of 1 to 50 k k 50 k,50 k basic electricity volume per month.
(4) The Plaintiff’s electric fee claim notified to the customer provides that if the monthly amount of use exceeds the contractual power capacity on more than two occasions, the additional charge (150%) was notified and the appropriate facility capacity shall be expanded. However, the above claim is treated as an additional charge, not a penalty, and even if the customer uses it in excess of the contractual power capacity, it does not take any measures against any particular contractual breach in addition to imposing a penalty exceeding the Plaintiff. Article 50 of the amended terms and conditions imposes liability on the customer for damages caused the Plaintiff’s electric installations, etc. on purpose or by negligence. Article 50 of the amended terms and conditions imposes liability on the customer when the customer intentionally or by negligence damages the Plaintiff’s electric installations, etc., even if the damage occurred to the wind used in excess of the contractual power capacity, it may be compensated by the customer as a means of compensation for damages, and it is not so significant that it is necessary to prepare for such damage through a penalty (if the change pressure, etc
(5) The electricity charge system imposes a charge on the high-speed electric power used for the high-speed electric power by increasing the maximum of 50% of the non-powered electric power used for the high-speed electric power, and in the case of the residential power, the electric charge per 1kw is up to 11.7 times the high-speed electric power charge system.
D. Determination
(1) Article 13(1) of the Value-Added Tax Act provides that the tax base of value-added tax shall be the sum of values falling under any of the following subparagraphs, and Article 48(1) of the Enforcement Decree of the Value-Added Tax Act provides that "if the tax base of value-added tax is paid with money, the consideration shall be placed, and Article 48(1) of the Enforcement Decree of the Value-Added Tax Act provides that "any monetary value in the relation
(2) According to the main sentence of Article 44(2) of the amended Terms and Conditions, the above penalty for breach of contract is not just for the supply of electricity, but for the violation of the contract. However, as seen earlier, the above penalty for breach of contract is merely for the modification of the name that was stipulated as additional charges in the terms and conditions of the contract before the amendment. ② There are not only the amount of electricity used but also the basic charges under the contract for the use of electricity, which are less basic charges than those for the users who use the electricity exceeding the basic charges, and it is necessary for the Plaintiff to impose the charges for the use of electricity in any form, which are appropriate for the amount of electricity used. ③ The above amount of electricity is not changed from the supply of electricity to the Plaintiff, and it is reasonable to impose the amount of electricity exceeding the basic charges for the use of electricity exceeding the basic charges for the use of the contract. Furthermore, it is reasonable to consider that the above amount of electricity exceeds the basic charges for the use of electricity exceeding the basic charges for the use of the contract, rather than the amount of electricity used exceeding the basic charges for the contract.
(3) Therefore, each of the instant dispositions imposing value-added tax on excess penalty is lawful, and the Plaintiff’s assertion that differs from this premise is without merit.
3. Conclusion
Therefore, the plaintiff's claim against the defendants is justified, and it is so decided as per Disposition by the assent of all participating Justices.
[Seoul High Court Decision 2007Nu23691, April 10, 2008]
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance court is revoked. The notice date of the list "date of notification" written by the Defendants shall be revoked in all the imposition of each value-added tax stated in the same list for the Plaintiff on each date of notification.
The court's reasoning concerning this case is as follows, with the exception of partial dismissal of the grounds for the judgment of the court of first instance, the entry of the grounds for the judgment of the court of first instance is the same as the entry of the grounds for the judgment of the court of first instance. As such, Article 8 (2) of the Administrative Litigation Act and
· 제5쪽 2번째 줄의 "전기설비를 등을" ⇒ "전기설비 등을"
· 제5쪽 20번째 줄의 "띄고 있으나" ⇒ "띠고 있으나"
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.
[Supreme Court Decision 2008Du6929 (No. 24, 2008)]
1. All appeals are dismissed.
2. The costs of appeal are assessed against the Plaintiff.
In comparison with the records and the judgment of the court below, the argument on the grounds of appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.
[Attachment 1]
Details of taxation by Defendant
series
No.
Date of Notice
Amount by taxable period;
Total Amount
04. 1 set
04.2 2
05. One set;
1
○ Head of tax office
205
11
11
13,898,500
93,049,250
40,227,880
147,175,630
2
○ Head of tax office
205
11
10
8,663,600
39,171,850
20,585,740
68,421,190
3
○ Head of tax office
205
11
10
2,402,480
6,022,360
5,488,690
13,913,530
4
○ Head of tax office
205
11
2
488,880
3,431,560
5,099,670
9,020,110
4-1
○ Head of tax office
205
11
2
1,308,050
4,169,990
5,796,360
11,274,400
4-2
○ Head of tax office
205
11
4
650,940
2,174,070
2,646,790
5,471,800
5
○ Head of tax office
205
11
3
3,628,640
18,389,160
9,743,810
31,761,610
5-1
○ Head of tax office
205
11
3
500,510
2,643,900
3,723,610
6,868,020
6
○ Head of tax office
205
11
7
7,549,090
29,239,650
19,676,880
56,465,620
6-1
○ Head of tax office
205
11
7
3,173,370
14,381,030
9,979,400
27,533,800
7
○ Head of tax office
205
11
1
15,422,580
57,737,380
62,354,790
135,514,750
8
○ Head of tax office
205
11
15
2,397,320
9,602,140
8,094,340
20,093,800
8-1
○ Head of tax office
205
11
15
2,846,520
8,983,790
6,731,450
18,561,760
9
○ Head of tax office
205
11
15
2,645,140
5,593,940
5,186,270
13,425,350
9-1
○ Head of tax office
205
11
15
572,570
2,351,950
1,867,070
4,791,590
10
○ Head of tax office
205
11
3
12,924,520
50,214,870
27,253,360
90,392,750
10-1
○ Head of tax office
205
11
3
3,028,050
10,962,440
8,433,240
22,423,730
11
○ Head of tax office
205
11
9
2,066,600
14,630,340
7,640,060
24,337,00
12
○ Head of tax office
205
11
3
24,163,930
6,972,700
17,903,200
49,039,830
12-1
○ Head of tax office
205
11
3
14,297,090
5,739,200
7,854,100
27,890,390
13
○ Head of tax office
205
11
2
4,462,680
10,507,820
10,508,710
25,479,210
13-1
○ Head of tax office
205
11
2
1,934,120
5,230,840
6,228,790
13,393,750
14
○ Head of tax office
205
11
10
6,426,930
13,111,320
20,253,740
39,791,90
14-1
○ Head of tax office
205
11
10
16,340,150
48,440,190
42,827,360
107,607,700
15
○ Head of tax office
205
11
18
2,473,270
9,568,050
9,966,770
22,008,090
15-1
○ Head of tax office
205
11
18
1,509,810
5,540,130
4,598,890
11,648,830
15-2
○ Head of tax office
205
11
18
1,360,470
4,008,320
3,142,840
8,511,630
16
○ Head of tax office
205
11
10
11,099,020
60,970,740
29,007,400
101,077,160
17
○ Head of tax office
205
11
1
38,280,590
79,184,280
79,345,700
196,810,570
17-1
○ Head of tax office
205
11
1
5,224,710
14,081,040
14,411,520
3,717,270
17-2
○ Head of tax office
205
11
1
1,637,360
6,880,820
4,604,770
13,122,950
18
○ Head of tax office
205
11
17
1,719,300
8,422,160
6,376,790
16,518,250
18-1
○ Head of tax office
205
11
17
1,618,280
3,188,090
3,970,440
8,776,810
18-2
○ Head of tax office
205
11
17
575,350
2,159,560
2,005,150
4,740,060
18-3
○ Head of tax office
205
11
17
255,450
1,195,140
1,686,290
3,136,880
19
○ Head of tax office
205
11
10
14,680,280
64,701,260
3,777,670
113,159,210
20
○ Head of tax office
205
11
22
16,718,920
48,442,040
26,457,200
91,618,160
21
○ Head of tax office
205
11
1
3,287,810
16,224,540
18,253,470
37,765,820
21-1
○ Head of tax office
205
11
1
4,285,170
7,908,930
7,309,210
19,503,310
22
○ Head of tax office
205
11
7
8,287,690
48,177,950
16,713,750
73,179,390
22-1
○ Head of tax office
205
11
7
793,120
3,855,250
4,177,620
8,825,990
23
○ Head of tax office
205
11
3
0
61,135,260
32,797,850
93,933,110
24
○ Head of tax office
205
11
1
9,521,850
5,330,150
20,336,860
85,188,860
25
○ Head of tax office
205
11
7
15,487,00
79,886,330
38,720,310
134,093,640
26
○ Head of tax office
205
11
1
13,270,790
76,376,170
37,793,050
127,440,010
27
○ Head of tax office
205
11
10
10,583,690
37,342,250
38,700,380
86,626,320
28
○ Head of tax office
205
11
4
14,030,350
59,446,760
41,035,410
14,512,520
29
○ Head of tax office
205
11
7
3,400,620
18,33,500
9,086,940
30,821,060
29-1
○ Head of tax office
205
11
7
7,371,780
2,058,600
9,132,510
18,562,890
30
○ Head of tax office
205
11
4
14,681,100
90,507,110
37,966,030
143,154,240
31
○ Head of tax office
205
11
15
6,918,510
36,915,730
19,201,90
63,036,230
31-1
○ Head of tax office
205
11
15
1,462,640
5,881,950
5,718,950
13,063,540
31-2
○ Head of tax office
205
11
15
2,603,380
7,067,370
5,124,570
14,795,320
31-3
○ Head of tax office
205
11
15
845,340
3,219,510
4,163,940
8,228,790
32
○ Head of tax office
205
11
1
7,457,860
48,865,360
28,096,940
84,420,160
33
○ Head of tax office
205
11
10
5,656,800
3,285,000
17,304,080
56,245,880
3-1
○ Head of tax office
205
11
10
4,982,850
12,304,530
8,636,280
25,923,660
3-2
○ Head of tax office
205
11
10
279,360
4,852,810
1,095,440
6,227,610
34
○ Head of tax office
205
11
22
3,997,240
20,184,380
12,692,90
36,874,610
34-1
○ Head of tax office
205
11
10
3,125,040
5,780,810
7,198,830
16,104,680
35
○ Head of tax office
205
11
1
9,501,260
5,015,580
27,626,190
92,143,030
36
○ Head of tax office
205
11
1
14,965,540
67,489,490
4,493,310
126,948,340
37
○ Head of tax office
205
11
10
13,932,750
82,732,590
36,067,530
132,732,870
37-1
○ Head of tax office
205
11
7
1,558,120
5,157,100
4,836,850
11,552,070
37-2
○ Head of tax office
205
11
7
2,194,650
3,535,980
2,887,210
8,617,840
38
○ Head of tax office
205
11
10
13,167,710
76,874,660
31,642,090
121,684,460
39
○ Head of tax office
205
11
7
17,941,810
59,882,540
42,972,450
120,796,800
40
○ Head of tax office
205
11
14
13,386,240
64,059,500
45,145,510
122,591,250
41
○ Head of tax office
205
11
7
1,421,790
5,651,890
3,631,660
10,705,340
41-1
○ Head of tax office
205
11
7
936,400
3,673,370
2,744,210
7,353,980
41-2
○ Head of tax office
205
11
8
1,512,750
3,891,590
4,768,870
10,173,210
42
○ Head of tax office
205
11
7
1,878,160
4,818,440
5,399,020
12,095,620
42-1
○ Head of tax office
205
11
7
810,480
3,992,990
2,959,330
7,762,800
43
○ Head of tax office
205
11
11
6,336,400
4,009,430
20,201,740
70,547,570
43-1
○ Head of tax office
205
11
11
5,963,910
26,998,490
15,057,510
48,019,910
43-2
○ Head of tax office
205
11
11
3,665,830
10,040,510
5,935,900
19,642,240
44
○ Head of tax office
205
11
8
5,284,530
38,575,640
15,815,530
59,675,700
44-1
○ Head of tax office
205
11
8
1,944,800
5,136,860
8,891,030
15,972,690
45
○ Head of tax office
205
11
4
9,714,430
58,162,010
30,146,380
98,022,820
46
○ Head of tax office
205
11
7
7,661,690
41,360,680
17,963,720
66,986,090
47
○ Head of tax office
205
11
4
10,680,660
60,862,500
26,800,460
98,343,620
48
○ Head of tax office
205
11
28
2,865,520
11,680,980
8,176,850
2,723,350
48-1
○ Head of tax office
205
11
1
3,017,340
17,246,790
7,291,940
27,556,070
49
○ Head of tax office
205
11
1
14,196,080
44,319,970
3,395,150
91,911,200
49-1
○ Head of tax office
205
11
1
15,372,450
35,142,510
43,702,460
94,217,420
49-2
○ Head of tax office
205
11
1
1,421,520
5,631,380
6,908,890
13,961,790
50
○ Head of tax office
205
11
1
25,081,140
159,447,640
8,139,040
272,667,820
51
○ Head of tax office
205
11
7
11,913,900
60,559,150
34,382,960
106,856,010
52
○ Head of tax office
205
11
1
12,764,060
75,838,320
30,251,320
18,853,700
53
○ Head of tax office
205
11
8
2,761,400
13,671,430
6,908,570
23,341,400
53-1
○ Head of tax office
205
11
8
1,175,470
4,862,090
3,828,070
9,865,630
53-2
○ Head of tax office
205
11
8
898,670
2,239,690
1,727,870
4,866,230
54
○ Head of tax office
205
11
9
11,234,700
72,918,110
30,205,640
114,358,450
5
○ Head of tax office
205
11
1
11,340,250
53,186,810
28,284,650
92,811,710
5-1
○ Head of tax office
205
11
1
9,464,150
31,213,200
31,504,090
72,181,440
5-2
○ Head of tax office
205
11
1
11,783,000
28,241,580
23,516,580
63,541,160
5-3
○ Head of tax office
205
11
1
18,634,940
23,264,900
18,017,230
59,917,070
56
○ Head of tax office
205
11
1
4,587,390
23,924,140
13,203,420
41,714,950
56-1
○ Head of tax office
205
11
1
3,647,920
8,107,640
7,499,450
19,255,010
56-2
○ Head of tax office
205
11
1
1,699,560
9,375,020
6,340,090
17,414,670
56-3
○ Head of tax office
205
11
16
706,570
3,542,510
2,842,880
7,091,960
56-4
○ Head of tax office
205
11
1
306,910
2,170,190
1,482,030
3,959,130
57
○ Head of tax office
205
11
1
4,995,780
25,597,660
17,901,350
48,494,790
57-1
○ Head of tax office
205
11
1
16,630,170
49,674,420
49,772,770
16,077,360
58
○ Head of tax office
205
11
2
2,498,746
14,563,545
11,326,354
28,388,645
58-1
○ Head of tax office
205
11
2
1,198,380
4,379,210
3,188,820
8,766,410
58-2
○ Head of tax office
205
11
2
434,190
2,842,810
1,460,980
4,737,980
58-3
○ Head of tax office
205
11
2
1,109,160
2,819,260
2,412,860
6,341,280
58-4
○ Head of tax office
205
11
2
57,870
1,330,360
542,620
1,930,850
59
○ Head of tax office
205
11
9
11,772,340
35,541,100
24,775,820
72,089,260
60
○ Head of tax office
205
11
1
13,041,900
68,631,780
30,726,340
12,400,020
61
○ Head of tax office
205
11
22
5,427,110
25,761,570
12,383,890
43,572,570
62
○ Head of tax office
205
11
4
933,470
3,740,810
2,062,690
6,736,970
62-1
○ Head of tax office
205
11
4
1,582,030
7,559,780
4,280,230
13,422,040
63
○ Head of tax office
205
11
1
691,820
1,586,600
2,124,790
4,403,210
63-1
○ Head of tax office
205
11
1
1,839,940
4,354,570
3,026,750
9,221,260
63-2
○ Head of tax office
205
11
1
454,070
1,688,550
1,010,070
3,152,690
64
○ Head of tax office
205
11
1
13,805,590
87,908,970
44,512,410
146,226,970
65
○ Head of tax office
205
11
1
747,900
2,412,630
1,995,750
5,156,280
65-1
○ Head of tax office
205
11
1
702,300
1,810,220
1,141,140
3,653,660
65-2
○ Head of tax office
205
11
1
527,830
1,039,730
1,406,510
2,974,070
66
○ Head of tax office
205
11
14
2,209,340
5,587,430
4,202,520
11,99,290
66-1
○ Head of tax office
205
11
14
821,700
1,643,030
1,825,830
4,290,560
66-2
○ Head of tax office
205
11
14
694,760
1,540,420
1,923,330
4,158,510
67
○ Head of tax office
205
11
7
3,271,830
14,196,900
15,187,480
32,656,210
67-1
○ Head of tax office
205
11
7
2,308,640
7,180,240
9,748,820
19,237,700
68
○ Head of tax office
205
11
11
195,220
781,700
456,510
1,433,430
69
○ Head of tax office
205
11
10
14,676,00
83,519,710
44,323,130
142,518,840
70
○ Head of tax office
205
11
1
4,227,280
20,182,540
15,778,740
40,188,560
70-1
○ Head of tax office
205
11
1
1,774,910
3,959,470
5,893,120
11,627,500
71
○ Head of tax office
205
11
1
6,548,630
19,255,370
26,719,750
52,523,750
71-1
○ Head of tax office
205
11
1
11,160,590
58,413,360
3,072,080
102,646,030
71-2
○ Head of tax office
205
11
1
7,942,420
17,699,060
24,965,990
50,607,470
71-3
○ Head of tax office
205
11
1
16,711,560
4,927,010
49,337,220
10,975,790
71-4
○ Head of tax office
205
11
1
5,850,590
12,877,270
16,992,120
35,719,980
72
○ Head of tax office
205
11
10
5,059,920
14,592,820
20,969,200
40,621,940
72-1
○ Head of tax office
205
11
10
9,178,620
29,521,820
39,124,930
7,825,370
72-2
○ Head of tax office
205
11
10
11,687,420
41,312,740
42,813,610
95,813,770
72-3
○ Head of tax office
205
11
10
2,381,210
7,218,490
12,013,210
21,612,910
73
○ Head of tax office
205
11
16
7,210,940
30,241,140
17,344,050
54,796,130
73-1
○ Head of tax office
205
11
16
2,320,830
8,299,700
7,627,640
18,248,170
74
○ Head of tax office
205
11
1
8,125,090
68,938,910
34,014,070
111,078,070
74-1
○ Head of tax office
205
11
4
1,699,360
11,130,120
5,020,190
17,849,670
75
○ Head of tax office
205
11
1
13,764,960
69,306,810
3,486,960
16,558,730
75-1
○ Head of tax office
205
11
1
711,320
1,882,250
1,367,790
3,961,360
75-2
○ Head of tax office
205
11
1
562,910
1,682,180
2,111,790
4,356,880
76
○ Head of tax office
205
11
1
8,456,820
15,703,90
15,829,730
39,990,540
76-1
○ Head of tax office
205
11
1
1,788,890
7,175,810
6,799,210
15,763,910
76-2
○ Head of tax office
205
11
11
1,747,220
9,432,960
7,528,540
18,708,720
77
○ Head of tax office
205
11
8
10,255,660
59,229,470
23,171,380
92,656,510
7-1
○ Head of tax office
205
11
8
4,767,920
19,406,190
13,839,120
38,013,230
78
○ Head of tax office
205
11
1
1,579,210
5,636,110
4,847,210
12,062,530
78-1
○ Head of tax office
205
11
1
345,510
2,289,080
1,384,770
4,019,360
79
○ Head of tax office
205
11
1
1,798,640
8,959,830
4,433,920
15,192,390
80
○ Head of tax office
205
11
1
15,334,300
72,149,910
45,599,720
133,083,930
81
○ Head of tax office
205
11
2
4,744,900
21,511,660
15,608,140
41,864,700
81-1
○ Head of tax office
205
11
2
1,461,340
9,868,560
5,914,330
17,244,230
81-2
○ Head of tax office
205
11
2
549,710
2,637,790
3,159,520
6,347,020
81-3
○ Head of tax office
205
11
2
1,292,240
4,144,320
3,102,970
8,539,530
81-4
○ Head of tax office
205
11
2
705,800
2,578,220
7,693,060
10,977,080
82
○ Head of tax office
205
11
11
9,193,880
41,832,650
21,960,330
72,986,860
82-1
○ Head of tax office
205
11
11
1,496,580
11,061,910
5,207,180
17,765,670
83
○ Head of tax office
205
11
10
8,698,340
46,708,170
28,685,240
84,091,750
83-1
○ Head of tax office
205
11
10
4,522,860
18,524,830
15,464,010
38,511,700
84
○ Head of tax office
205
11
10
6,391,690
2,391,210
13,079,260
41,862,160
84-1
○ Head of tax office
205
11
10
5,473,660
2,616,050
15,865,560
54,955,270
84-2
○ Head of tax office
205
11
10
2,001,790
6,053,190
5,566,890
13,621,870
84-3
○ Head of tax office
205
11
10
2,902,110
6,975,670
6,742,530
16,620,310
85
○ Head of tax office
205
11
1
6,338,000
17,512,200
12,148,180
35,998,380
85-1
○ Head of tax office
205
11
1
723,560
2,536,180
4,609,160
7,868,900
85-2
○ Head of tax office
205
11
1
751,750
2,993,530
4,036,190
7,781,470
86
○ Head of tax office
205
11
7
2,374,460
12,046,720
10,591,060
25,012,240
86-1
○ Head of tax office
205
11
7
1,443,310
4,177,540
4,041,180
9,662,030
87
○ Head of tax office
205
11
10
5,104,690
21,034,500
9,510,900
35,650,090
87-1
○ Head of tax office
205
11
10
3,004,100
10,348,460
5,447,180
18,799,740
87-2
○ Head of tax office
205
11
10
1,426,840
3,995,840
4,282,400
9,705,080
8
○ Head of tax office
205
11
1
12,749,160
31,156,970
38,581,270
82,487,400
89
○ Head of tax office
205
11
15
7,426,530
41,692,790
30,339,820
79,459,140
89-1
○ Head of tax office
205
11
15
3,983,790
17,212,670
19,321,490
40,517,950
90
○ Head of tax office
205
11
11
5,611,570
37,110,970
15,309,250
58,031,790
90-1
○ Head of tax office
205
11
11
968,010
4,667,800
3,559,350
9,195,160
91
○ Head of tax office
205
11
10
5,289,250
11,007,970
10,553,130
26,850,350
91-1
○ Head of tax office
205
11
10
1,386,830
4,719,630
4,120,760
10,227,220
91-2
○ Head of tax office
205
11
10
2,302,700
5,414,800
4,615,990
12,33,490
91-3
○ Head of tax office
205
11
23
6,874,460
10,492,520
9,784,470
27,151,450
92
○ Head of tax office
205
11
15
3,713,970
12,035,520
16,603,110
32,352,600
92-1
○ Head of tax office
205
11
15
1,239,780
2,493,830
2,948,520
6,682,130
93
○ Head of tax office
205
11
15
4,051,360
7,250,440
7,977,600
19,279,400
93-1
○ Head of tax office
205
11
15
4,139,630
3,250,530
3,233,040
10,623,200
Consolidateds
1,096,567,376
4,524,712,565
2,995,778,714
8,617,058,655
Finally.