손해배상(기)
The plaintiffs' claims against the defendants are dismissed in entirety.
The costs of lawsuit shall be borne by the plaintiffs.
Basic Facts
The plaintiffs are married couple.
Plaintiff
From February 12, 2013 to October 31, 2016, A registered its business under the name of Plaintiff A, and from November 1, 2016 to November 22, 2017, under the joint name of Plaintiff A and Defendant C, as Seoul Jung-gu E building and “G”.
Plaintiff
From January 27, 2017 to November 17, 2017, A and Defendant C registered their business with the trade name "H buildings, B1st floor I and J" in Jung-gu Seoul Metropolitan Government and run clothing wholesale and retail business.
(hereinafter referred to as “each of the above businesses” (hereinafter referred to as “instant business”). On January 3, 2018, the head of the Nyang District Tax Office imposed total of KRW 1,169,382,810 (the first term portion in January 2017 was designated as “K,” and the Plaintiff and Defendant C was designated as joint and several taxpayers), total of KRW 708,047,280 from 2013 to 2016, on global income tax imposed on the Plaintiff from January 3, 2018.
On January 31, 2018, Defendant C paid the total of KRW 124,43,630 among the value-added tax for the second term in 2016, and KRW 308,908,840 among the value-added tax for the second term in 2017.
Plaintiff
On March 26, 2018, A filed a tax appeal with the Tax Tribunal by asserting that Plaintiff A and Defendant C jointly engaged in the instant business from the beginning.
On August 28, 2019, the Tax Tribunal accepted Plaintiff A’s claim and rendered a disposition of imposition of KRW 984,907,60 in total and KRW 708,047,280 in global income tax from the first to the second half of the year 2013, and KRW 708,047,280 in global income tax, excluding the amount of sales omission equivalent to 50% in Defendant C’s share, and decided to rectify the relevant tax base and tax amount. The head of the Seoul Regional Tax Office designated Defendant C as a person jointly and severally liable for value-added tax from the first half of the year 2013 to the second half of the year 2016 in accordance with the above decision of correction.
Defendant C against Plaintiff B on October 24, 2018.