2012년귀속종합소득세이자소득부과처분무효
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 Defendant was suspected of omitting the amount of construction cost at the construction site through repeated financial transactions with Nonparty B. The Defendant selected the Plaintiff as a person subject to partial investigation of global income tax and conducted an investigation of global income tax from April 7, 2014 to April 26, 2014.
6,298,160,00 won in total for profit-making profit-making 201,00 won in total for profit-making 2012 6,298,160,000 won in total for profit-making 6,179,139,000 won in total for profit-making 79,700,000 won in a taxable year
B. On January 2, 2012, from January 2, 2012 to September 24, 2012, the Defendant confirmed repeated monetary transactions as shown in the table below in the manner that the Plaintiff leased a million won of KRW 12,32,070 each day between B and B, and then recover interest and the principal, and further lend the principal, and deemed that the Plaintiff earned business income by running a price business, the Defendant determined the total amount of KRW 84,894,00 as the necessary expense (25.7%) on April 30, 2014 as the total amount of income, and notified the Plaintiff of the results of a tax investigation with the estimated comprehensive income tax amounting to KRW 12,32,070.
C. On June 3, 2014, the Plaintiff filed a request for pre-assessment review with the Defendant on July 15, 2014, but the non-adopted decision was made on July 16, 2014, and on July 16, 2014, the Defendant decided and notified the Plaintiff of KRW 12,332,070 as global income tax for the year 2012.
On October 14, 2014, the Plaintiff appealed and filed an appeal with the Tax Tribunal. On February 23, 2015, the Tax Tribunal rendered a decision to rectify the tax base and tax amount calculated by subtracting KRW 2,750,000 from the total income amount, and to dismiss the remainder of the appeal.
E. Accordingly, on March 11, 2015, the Defendant corrected the amount of the above global income tax to KRW 11,689,770 on the Plaintiff.
(hereinafter referred to as the “instant disposition”). The remaining part of the disposition taken on July 16, 2014, which was reduced as above, shall be referred to as the “instant disposition”).