부가가치세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. Of the appeal costs, 70% is borne by the Plaintiff, and the remainder is borne by the Defendant.
purport.
1. Details of the disposition;
A. The Plaintiff is a general trucking transport business and trucking transport arrangement business.
B. From August 12, 2013 to October 26, 2013, the Defendant conducted a partial investigation of corporate tax for the Plaintiff’s business year 2008 to 2012 (hereinafter “instant tax investigation”), and found the Plaintiff’s failure to file a return even if the Plaintiff transferred the right to use the registration number of the truck for trucking transport business listed in the table 1 below to KRW 205,084,034, respectively. Considering that the transfer was omitted, the Defendant deemed the omission of sales, and notified the Plaintiff of the correction and correction of the value-added tax and corporate tax as stated in the table 2, and notified the change in the amount of income.
양도일자 차량번호 구입자 거래금액 귀속자 2008. 12. 15 D E 9,090,909 F 2009. 2. 5. G H 7,272,727 F 2009. 7. 14. I ㈜J 1,263,064 F 2009. 7. 20. K L 3,839,962 F 2009. 7. 24. M L 4,253,736 F 2010. 8. 2. N O 16,636,364 F 2010. 10. 11. P Q 15,000,000 R 2010. 11. 4. S T 1,363,636 F 2010. 11. 12. U ㈜V 17,272,727 R 2010. 12. 10. W ㈜X 14,090,909 R 2011. 3. 3. Y ㈜Z 23,636,364 R 2011. 4. 7. AA ㈜AB 18,181,818 R 2011. 4. 11. AC AD 23,181,818 R 2011. 5. 11. AE AF 17,272,727 R 2011. 6. 7. AG AH 18,181,818 R 2012. 1. 4. AI ㈜J 14,545,455 R 합계 205,084,034 <표1> 원고 A 운송사업용 자동차등록번호 양도내역 법인명 송달일자 세목 과세기간 고지세액 소득금액변동통지 ㈜A 2013. 12. 17. 부가가치세 2008년 제2기 1,937,810 2009년 제1기 1,510,760 2009년 제2기 1,892,020 2010년 제2기 12,310,180 2011년 제1기 18,667,460 2012년 제1기 2,543,270 소계 6건 38,861,500 법인세 2008 사업연도 1,765,300 F 10,000,000 2009 사업연도 3,209,090 F 18,292,488 2010 사업연도 629,030 F 19,800,000 R 51,000,000 2011 사업연도 23,596,610 R 110,500,000 2012 사업연도 1,962,950 R 16,000,000 소계 5건 31,162,980 소계 225,592,438 합계 11건 70,024,980 <표2> 각 법인세, 부가가치세...