부가가치세부과처분등취소
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
The plaintiff is a corporation that is established on August 24, 2009 and is engaged in the entrusted operation business of sports facilities, a sports center consulting business, a comprehensive sports facility operation business, and a local resident's health promotion business.
The Plaintiff was offered a public bid for the permission to use and benefit from complex facilities (a swimming pool, fitness, gymnasiums, and ancillary facilities) located within the school from the Korea Asset Management Corporation, and was entrusted with the sports center (hereinafter “each of the instant schools”) in the following schools (hereinafter “each of the instant schools”) for a certain contract period as follows, and paid a fee for the use of sports facilities to the school in return.
The Defendants of the Seocho-gu Seoul Seocho-gu Seoul Metropolitan Education and Culture Center at a school at the location of the place of business are subject to value-added tax for the period from February 2, 2009 to January 1, 2016 by the Plaintiff, on the grounds that the Plaintiff omitted the return of KRW 4,601,013,757 from the revenue amount using a borrowed account, and that the Plaintiff reported the tax revenue for KRW 7,439,787,196 from the revenue amount as tax-free income (hereinafter “instant tax-free return”), and that the head of the Defendant Distribution Tax Office reported the tax-free revenue for KRW 7,439,787,196 from the revenue amount (hereinafter “instant tax-free return,” and “instant tax-free return service”). On May 11, 2017, the remaining Defendants notified the Plaintiff of the rectification of value-added tax (including additional tax) as shown in attached Table 1 List.
(hereinafter “Imposition of value-added tax for each of the instant cases”). The director of the tax office of distribution of the Defendant shall file a complaint with the Plaintiff on May 11, 2017.
The amount of KRW 4,272,256,056, which was omitted from sales by using a borrowed account as stated in the attached Table 2, shall be included in the calculation of earnings, and the necessary expenses of KRW 3,038,987,175 which was confirmed to have been underreported shall be included in the calculation of losses, and the Plaintiff shall be notified of the correction of corporate tax (including additional tax) for the business year 2009 through 2014
hereinafter referred to as "the corporate tax of this case".