종합소득세등부과처분취소
1. Claim against the Defendant Samsung director of the tax office and the Plaintiff Gangnam-gu director of the tax office.
1. Details of the disposition;
A. Plaintiff A’s business registration was completed with the trade name of “C,” and the Plaintiff A operated the cosmetic retail business from April 19, 2006 to December 2009. The head of the Defendant Samsung Heavy Tax Office included the above amount in the global income tax amount of KRW 195,00,000,000 as sales commission from January 1, 2008 to December 31, 2008, and KRW 173,000,000,000 as sales commission from January 1, 2009 to December 31, 2009, including the global income tax of KRW 173,00,000,000 as sales fee of KRW 173,00,00,000 from April 19, 2006, and included the above amount in the gross income tax of KRW 102,406,205,204,205,2714,2746,2754,27.
(2) As to the Plaintiff Company, the Plaintiff Company: (a) was established on August 5, 2009 and the Plaintiff Company was working as the representative director of the Plaintiff Company; (b) was a corporation that was established on August 5, 2009, and was working for the Plaintiff Company as a representative director, and was dissatisfied with the imposition of an unfair under-reported additional tax; and (c) the Plaintiff filed an appeal on June 11, 2014, but the Tax Tribunal dismissed the said appeal.
2) The head of Gangnam-gu Tax Office without evidence from January 1, 2009 to December 31, 2009, the Plaintiff Company appropriated the processing expenses of KRW 39,865,00 under the pretext of vehicle maintenance expenses, KRW 220,00,00 under the pretext of sales commission, KRW 14,80,000 under the pretext of book printing expenses, KRW 247,326,790 under the pretext of sales promotion expenses, KRW 247,326,790 under the pretext of sales promotion expenses, and KRW 70,00,000 under the pretext of vehicle maintenance expenses without evidence from January 1, 209 to December 31, 209, KRW 19,742,00 under the pretext of book printing expenses, KRW 1,375,383,50 under the pretext of sales promotion expenses, including the corporate tax for the pertinent business year under the pretext of the above amount not to be included in deductible expenses, and thus included in the corporate tax for the business year.