beta
(영문) 수원지방법원 2019.11.21 2019구합454

종합소득세등부과처분취소

Text

1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On November 25, 1994, B Co., Ltd. (hereinafter “B”) was established on November 25, 1994, and the location of its principal office was Kim Sea-si D, and C was registered as its representative director from July 25, 2008 to November 25, 2015. (2) The head of Kim Sea-si Tax Office confirmed the omission of the report on sales after conducting a tax investigation on B, and confirmed the omission of the report on sales, and imposed corporate tax and value-added tax on B, while C imposed corporate tax and value-added tax on C as bonus. Since C did not file a return on global income tax on the said disposition, C revised the tax base on May 16, 2016, and imposed comprehensive income tax on 2010 to 2014.

B. On July 22, 2016, C filed an objection against the assessment of global income tax on the Plaintiff’s actual representative director, as the Plaintiff, and the Plaintiff’s actual representative director was accepted as the Plaintiff’s assertion that the amount of the disposition of global income tax should be disposed of to the Plaintiff. On August 18, 2016, the head of Kim Sea Tax Office revoked the said disposition of global income tax on C. (2) The head of Kim Sea Tax Office notified the Plaintiff of the change in the amount of income by rectifying the person to whom the disposition of global income belongs, and on December 2, 2017, the Defendant, on December 2, 2017, notified the Plaintiff of the change in the amount of global income tax on the global income tax on the Plaintiff as the global income tax on 92,869,250 won, global income tax on 2011, global income tax on 146,678,310 won, global income tax on 2011, 196, 20394, 194.

(3) Each tax payment notice regarding the instant disposition was sent by registered mail to Young-si, the Plaintiff’s domicile as the Plaintiff’s resident registration address, and F received on January 24, 2018 (hereinafter “each tax payment notice”).