부당과소신고가산세부과처분취소
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 Plaintiff is an individual entrepreneur who has been engaged in the manufacturing and wholesale business of clothing in the trade name of Jongno-gu Seoul Metropolitan Government “C” from October 26, 2000.
B. The director of the Seoul Regional Tax Office, upon conducting a tax investigation on the Plaintiff in 2013, confirmed that the Plaintiff did not file a global income tax return on KRW 7,208,280,460, which the Plaintiff exported clothing to Japan from 2007 to 2011, and notified the Defendant as taxation data.
C. On September 2, 2013, the Defendant issued a disposition imposing global income tax of KRW 698,454,980 ( KRW 7,237,200 for the year 2007, KRW 112,579,891 for the year 2008, KRW 173,811,280 for the year 2009, KRW 235,536,705 for the year 2010, and KRW 169,289,91 for the year 201 (hereinafter “instant disposition”). D.
In rendering the above disposition, the Defendant imposed an additional tax for unlawful underreporting by applying Article 47-3(2) of the former Framework Act on National Taxes (amended by Act No. 11124, Dec. 31, 201; hereinafter “Framework Act on National Taxes”). Of the instant disposition, the amount of the additional tax for unlawful underreporting was KRW 160,416 (23,183,041, 2008; KRW 38,344,893, 209; KRW 55,830,40,401, and KRW 43,057,761, and the amount of the additional tax for unlawful underreporting among the instant disposition was 160,41.
E. Of the instant dispositions, the Plaintiff asserted that the part against which the Defendant imposed an unfair under-reported additional tax is unlawful. On November 29, 2013, the Plaintiff filed an appeal seeking revocation of the imposition of additional tax among the instant dispositions with the Tax Tribunal, but the Tax Tribunal dismissed it on March 20, 2014, and filed the instant lawsuit on June 13, 2014.
[Ground for Recognition: Facts without dispute, Gap evidence 1 through 3, entry of Eul evidence 1 through 3, purport of whole pleadings]
2. The assertion and judgment
A. The plaintiff's assertion that the plaintiff did not report the sale and purchase.