법인세경정거부처분취소
1. Of the instant lawsuit, entry No. 1 in [Attachment 1] as to the Plaintiff on September 3, 2012 by the Defendant against the Plaintiff during the business year 207.
1. Details of the disposition;
A. On September 26, 2012, the bankrupt bank Es Savings Bank (hereinafter “the instant bank”) was declared bankrupt and was appointed as the bankruptcy trustee on the same day.
B. On November 28, 201, A, a manager of the instant bank, filed a request for correction of the total corporate tax of KRW 8,992,86,749 and the total amount of education tax of KRW 616,284,540 from July 1, 2007 to June 30, 2009, as shown in attached Table 3, on the ground that a person, who was a manager of the instant bank, made a loan in excess of the credit limit and made a false appropriation of interest income, etc. using a nominal borrower, filed a request for correction of the total amount of education tax of KRW 616,284,540 from July 1, 2007 to June 30, 201.
(hereinafter “instant claim for correction”) C.
The Defendant conducted a consolidated investigation of corporate tax from October 31, 201 to July 16, 2012, and notified the instant bank that it would refuse to request for correction on September 3, 2012, deeming that the interest income, which the instant bank claims that it was false, constitutes the interest income of the instant bank paid for normal loans implemented by lending the name of the nominal borrowers.
(hereinafter “instant disposition”) D.
The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on August 22, 2013 after filing an objection on October 26, 2012, but the Plaintiff also dismissed on April 14, 2014.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings
2. Attached Form 4 of the relevant Acts and subordinate statutes;
3. Determination on the main defense of the corporate tax for the business year 2007
A. The defendant's assertion is that the defendant's claim for correction of the plaintiff's claim of this case is 2007 or below "2007."
) Since the part of the claim for revocation of a disposition rejecting correction of KRW 3,786,079,677 of corporate tax (attached Table 1 Nos. 1 attached hereto) was made with the lapse of three years after the statutory due date of return expires, the claim that the deadline for filing a request for correction is unlawful as it exceeds the statutory deadline of return.
(b).