소득금액변동통지처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance, which cited the reasoning of the judgment of the court of first instance, is the same as the reasoning of the judgment of the court of first instance, except where the reasoning is written or added as stated in paragraph (2). Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of
2. The following is added from 5 pages 5 to 1: (a) the Plaintiff received the processing tax invoice from the non-party company in light of the above legal principles, even if the Plaintiff received the processing tax invoice from the non-party company, it cannot be deemed that there was a purpose of evading the income tax to be imposed on the Plaintiff’s representative, as the Plaintiff’s representative could not be anticipated that the concealed income from the vehicle B, which is the Plaintiff’s representative, was out of the company and not identified by the person to whom it was attributed. Thus, the exclusion period for imposition of global income tax on the above B is five years in principle.
'6.6.6.8.00.0.00 .......... The following shall be added:
Article 12-2 (1) of the Enforcement Decree of the Framework Act on National Taxes provides that "Fraud or other unlawful acts" means acts falling under any of the subparagraphs of Article 3 (6) of the Punishment of Tax Evaders Act. Article 3 (6) of the Punishment of Tax Evaders Act provides that "Fraud or other unlawful acts" means active acts falling under any of the following subparagraphs, which make the imposition and collection of taxes impossible or considerably difficult." Article 12-2 (1) 2 of the Enforcement Decree of the Framework Act on National Taxes provides that "preparation and receipt of false evidence or false documents" and subparagraph 5 of Article 2 of the Enforcement Decree of the Punishment of Tax Evaders Act provides that "any act which does not prepare or keep books, or acts which do not make or keep books, a statement, a sum table of tax invoices or a sum table of tax invoices," respectively.
3. Conclusion, the first instance judgment is justifiable, and the Plaintiff’s appeal is dismissed as it is without merit.