종합소득세등부과처분취소
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. The Plaintiff has operated the Internet website B since 2009.
B. The Plaintiff entered into an advertising contract with C, posted an advertisement on the website, and accordingly received a total of KRW 1,703,080,619 from 2010 to 2016, but did not separately conduct business registration.
C. As a result of the integrated investigation of the Plaintiff from March 12, 2018 to March 31, 2018 (the period subject to investigation: from 2010 to 2016), the head of the sericultural Tax Office: (a) considered the above advertising revenue as the Plaintiff’s business income, and notified the Defendant of the taxation measures accordingly upon ex officio requesting the registration of the Plaintiff’s business.
Accordingly, on March 27, 2018, the Defendant: (a) registered the Plaintiff as an enterpriser operating the portal and other Internet information intermediary service business (type code 642004); and (b) on April 9, 2018, imposed and notified the Plaintiff of global income tax (including additional tax) on each of the pertinent taxable years listed in the separate sheet; (c) applied the zero tax rate for the principal tax; and (d) imposed and notified the value-added tax for each of the pertinent taxable years by applying the respective tax rates of additional tax for business registration and the additional tax for the additional tax.
(hereinafter referred to as the “instant disposition,” including the imposition of additional tax and value-added tax on each of the above global income.
On July 6, 2018, the Plaintiff filed an objection and filed a request for examination with the Commissioner of the National Tax Service on July 6, 2018, and the Plaintiff filed the instant lawsuit on October 29, 2018 under the circumstance that the examination is underway.
F. Meanwhile, on March 4, 2019, the Defendant confirmed the fact that the Plaintiff was registered as a person with disabilities of grade 5 with hearing disability (registration date: May 18, 2015), and accordingly, the principal tax on global income tax for the year 2015 based on the addition of income deduction for persons with disabilities is KRW 123,224,208, and KRW 122,464,208, and the principal tax on global income tax for the year 2016, 60,930.