초과환급신고가산세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From March 4, 2014 to receive monetary rewards by reporting a person who violates his/her obligation to issue cash receipts.
5. From the precious metal retail company located in Seongbuk-si, etc. to the end of 19th day, etc. to the end of 66 occasions, gold blings, etc. were purchased, and where cash receipts have not been issued, a sum of 233,231,00 won was paid from May 30, 2014 to October 17, 2010 upon reporting the failure to issue cash receipts under the name of the Plaintiff himself/herself or a third party.
B. On May 26, 2014, the Plaintiff registered his/her business with the trade name “B”, and on July 23, 2014, the Plaintiff filed an application for the change of the purpose of use of cash receipts for income deduction issued ex officio in the future of the Plaintiff as a package for business operator’s proof of expenditure, and filed an application for the change of the purpose of use as a whole, with the purchase price of KRW 815,859,00 (hereinafter “the purchase price of this case”) out of KRW 1,39,621,00 as the purchase price of gold products.
C. Around August 2014, the Defendant issued an on-site investigation on the Plaintiff’s return of value-added tax, based on the fact that the Plaintiff constitutes a gold business operator under Article 106-4(1) of the Restriction of Special Taxation Act, but did not deposit the purchase amount and the related value-added tax amount through the gold transaction account, and notified the Plaintiff of the taxation that the purchase amount would not be deducted pursuant to Article 106-4(6) of the Restriction of Special Taxation Act, on September 22, 2014, the Defendant would not deduct the purchase amount of the instant case from the purchase amount and levy penalty of KRW 8,148,590 for the excess application amount
Therefore, although the Plaintiff applied for pre-assessment review, the Plaintiff rendered a non-adopted decision on December 5, 2014, and the Defendant issued a revised and notified the Plaintiff of KRW 8,148,590 on January 1, 2015.
(hereinafter “instant disposition”) e.
On January 7, 2015, the Plaintiff appealed to the Tax Tribunal, but filed an administrative appeal on 2015, but was dismissed on April 22, 2015.
[Ground of recognition] Unsatisfy, A(1) through (2)