조사과정에서 확보한 월별결산내역서 등에 근거한 과세처분의 정당성 여부[국승]
Suwon District Court 2013Guhap2984 (O1.08)
2012 Middle 3691 (201.09)
Whether taxation disposition based on the monthly statement of settlement of accounts secured in the course of investigation is legitimate.
Tax assessment based on the details of monthly settlement secured in the course of investigation and the amount of daily settlement prepared by the Plaintiff is legitimate.
Article 48 of the Enforcement Decree
2014Nu42645
Is 00
00. Head of tax office
2013Guhap2984
October 17, 2014
November 7, 2014
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance shall be revoked. Each disposition of value-added tax on October 0, 2012 and each individual consumption tax imposed on the Plaintiff 00 listed in the separate sheet of value-added tax and the separate sheet of individual consumption tax.
Each disposition of education tax listed in the Sector and the separate sheet of education tax shall be revoked, and each individual on the same day shall be revoked.
The imposition of each income tax stated in the separate sheet of income tax shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
The reasons for this judgment shall be with the exception of dismissal or addition of the following:
Therefore, Article 8(2) of the Administrative Litigation Act, the main text of Article 420 of the Civil Procedure Act is the same as the grounds for the judgment of the first instance.
this shall be quoted.
(1) From 2nd page 17 up to 2nd page 19 up to 3rd page 17 up to 2nd page as follows:
-friendly.
"Post 00 Commissioner of Regional Tax Office recognized 00 won of 00 won of 00 won according to the above data additionally secured and notified the defendant of 00 won of 00 won of 00 won. The above 00 won of 00 won was included in 00 won of service fees paid to water."
(2) The third-party executive officer's letter of education referred to in the third-party executive officer's letter of education shall be deemed "education tax".
(3) Parts 6, 14 through 6, 18, shall be advanced as follows:
“The Plaintiff 00 reported to the Defendant 00 won the service charges paid to the Defendant by 00 Kitter, and the Tax Tribunal decided to deduct this service charges from the tax base on the grounds that this service charges does not constitute the turnover of the Kitter.
However, in addition to the above service charges, Plaintiff Lee 00 only with the statement of Nos. 9-1 to 4
Of the gold sales, it is insufficient to recognize that the service charges of 0 won have been additionally paid to wazers. In addition, according to Article 48 of the former Enforcement Decree of the Value-Added Tax Act, the service charges of the employees receiving the service charges, etc., along with the payment, were written separately from the payment, on the receipt, etc., of the service charges. However, there is no evidence to acknowledge that the Plaintiff 00 separately entered the service charges on the receipt, etc. in relation to the above service charges of 0 won. Accordingly, there is no reason to believe that this part of the Plaintiff 00’s assertion is without merit.
2. Conclusion
Therefore, all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.
shall be ruled.