법인세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a company established on August 14, 1997 and engaged in geothermal engineering works, development of groundwater, impact assessment and follow-up management, water supply and sewerage system construction business, etc. in the 146 White-gun, Hongcheon-gun, Hongcheon-gun, Seocheon-do, 197.
B. On January 7, 2015, the Defendant notified the Plaintiff of KRW 11,620,117 of corporate tax in 2013, KRW 6,431,653 of value-added tax in 2013, and KRW 6,431,381 of value-added tax in 2013.
(hereinafter referred to as “the first disposition”). (c)
On February 27, 2015, the Plaintiff dissatisfied with the above disposition, filed a request for examination with the National Tax Service on February 27, 2015, and the National Tax Service rendered a decision on May 20, 2015 that “the Plaintiff’s annual income amount of KRW 14,100,000,000, total of the construction cost for the development of groundwater related to AB, and KRW 24,000,000,000,000, out of the total amount of the construction cost for the development of groundwater related to C, from January 1, 2013 to December 31, 2013, and the first period of 2013, and the National Tax Service dismissed the remainder of the claims.”
On May 20, 2015, according to the National Tax Service’s decision, the Defendant notified the Plaintiff of the decision of re-determination to reduce the amount of KRW 8,380,91, and value-added tax of KRW 1,029,544 in 2013.
(hereinafter referred to as “instant disposition”). 【No dispute exists over the remaining part of the original disposition” (hereinafter referred to as “instant disposition”), Gap evidence Nos. 1 through 3 (including numbers; hereinafter the same shall apply), Eul evidence Nos. 1 through 3, and the purport of the whole pleadings.
2. Whether the instant disposition is lawful
A. The Defendant asserted that the Plaintiff received construction cost of KRW 23,00,000 from D in accordance with the contract for the development and utilization of groundwater between the Plaintiff and D, under the premise that the Plaintiff received construction cost of KRW 23,00,000,000, the said disposition was rendered by deeming the receipt time of KRW 23,000 as 2013.
However, the plaintiff will undertake the construction work after entering into a construction contract for the development of groundwater with D in 2013 and the construction cost of KRW 23,000.