부가가치세부과처분취소
1. Of the instant lawsuit, the part seeking revocation of the amount of refund tax stated in the “amount of refund tax” in the attached Table 1.
1. Details of the disposition;
A. The Plaintiff is an entity that runs an attorney-at-law business from May 27, 1994.
B. As a result of conducting a tax investigation for the taxable year from March 18, 2006 to April 14, 2006 with respect to the Plaintiff, the head of the Dobong Tax Office determined that the sum of 614,480,122 won (125,345,012 won for the second period of February 2001, 123,016,960 won for the second period of February 2002, 2002, 138,858,830 won for the second period of February 1, 2003, 119,43,020, 2030 won for the first period of January 19, 2003, 103, value-added tax amount of 107,286,300 won for the second period of time, and notified the Defendant of the omission in the sales (hereinafter “the sales”).
C. Accordingly, on September 8, 2006, the Defendant imposed on the Plaintiff the value-added tax of 24,316,930 won for the second term in 2001, value-added tax of 1st year in 2002, 22,751,980 won for the first term in 2002, value-added tax of 24,404,430 won for the second term in 202, value-added tax of 17,200,740 won for the first term in 203, value-added tax of 14,93,940 won for the second term in 203, respectively.
The plaintiff filed a request for examination with the Commissioner of the National Tax Service, claiming that the portion not omitted fees was taxed as revenue, but the claim was dismissed on the ground that the plaintiff did not prove that it was not omitted revenue.
E. During the proceeding of this case, the Defendant accepted part of the Plaintiff’s assertion as stated in the “Non-Dismissal” column in the attached Table 2, and revoked part of the omission amount of import of this case and refunded the relevant tax amount as follows.
As for the second term portion in 2001 and second term portion in 2002, 2003 and second term portion in 2003, 11,317,630 2,200, 156 14,213,002, 258, 794 14,596,090 2,563,8032,380, 380, 380, 336, 336, 4295, 454,00755,215, 205, and 215, the revoked amount of the tax of the tax of the tax of the revocation amount of the tax of the tax of the revocation amount of the tax of the tax of the tax of the tax of the second term portion in 2001.