부가가치세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From August 1, 1992, the Plaintiff engaged in the medical business with the trade name “B Council member”.
B. After conducting an integrated investigation into global income tax on the Plaintiff in June 2013, the head of the tax office having jurisdiction over the Defendant, etc. corrected and notified the Plaintiff of KRW 741,958,00 (excluding KRW 15,640,000 from 208 to 2012) and the remainder of KRW 741,958,00,000 (excluding KRW 15,640,000) paid out to the Plaintiff’s wife from 2008 to 2012, deeming that the Plaintiff’s amount of KRW 11,527,590 of value-added tax on September 1, 2011 and KRW 9,950,030 of value-added tax on January 1, 2012, and KRW 8,250,915 of value-added tax on February 2, 2012.
C. On September 9, 2013, the head of the Defendant North Incheon District Tax Office corrected and notified the Plaintiff of KRW 78,662,633, global income tax for the year 2008, KRW 49,492,517, global income tax for the year 2009, global income tax for the year 2010, KRW 61,909,716, global income tax for the year 2010, KRW 76,237,349, global income tax for the year 201, and KRW 20,730,862, global income tax for the year 201.
On November 18, 2013, the Plaintiff filed an objection against each of the above dispositions, and filed an appeal with the Tax Tribunal on March 25, 2014.
On February 6, 2015, the Tax Tribunal determines that the amount of income should be calculated and the tax base and the amount should be corrected, and on February 12, 2015, the head of the tax office having jurisdiction over the defendant North Korea issued a notice of KRW 9,436,211 as global income tax for the year 2008 in addition to the total income tax for the year 2008, KRW 19,688,853, the total income tax for the year 2009, KRW 6,749,083, the total income tax for the year 2010 shall be reduced to KRW 5,033,244, the total income tax for the year 201, and KRW 9,436,211 as global income tax for the year 2012. < Amended by Act No. 1320
(hereinafter referred to as "each disposition of this case" without classifying the items of taxation). / [Grounds for recognition] A without dispute, each entry in Gap evidence Nos. 1, 2, 7 through 9 (including provisional numbers, hereinafter the same shall apply), the purport of the whole pleadings.
2. Whether each of the dispositions of this case is legitimate
A. Summary of the Plaintiff’s assertion
The burden of proof on the case is against the defendants.