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(영문) 창원지방법원 2016.09.27 2015구합21313

법인세등부과처분취소

Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a legal entity that runs the business of establishing and operating charnels, charnels, charnel towers, and funeral facilities in populated-si B.

The plaintiff used the name "C" as the first foundation corporation and changed it into the current name on April 30, 2014.

For the purposes of this convenience, both are referred to as Plaintiff.

B. From October 1, 2013 to December 24, 2013, the Defendant conducted an integrated corporate tax investigation against the Plaintiff.

From 209 to 2012, the Defendant omitted the amount of revenue by issuing gift receipts instead of issuing credit card sales slips, and made an appropriation of processing expenses, interest income omission, and false-payment system, etc., on January 14, 2014, the Defendant issued the Plaintiff a notice of imposition of tax of KRW 201,71,940, corporate tax of KRW 237,518,630, corporate tax of KRW 237,518,630, corporate tax of KRW 148,206,530, value-added tax of KRW 19,905,490, value-added tax of January 2009, value-added tax of KRW 1,251,140, value-added tax of KRW 1,376,00, value-added tax of KRW 2010, value-added tax of KRW 1,376,060, value-added tax of KRW 15,201, KRW 27481,7484.

(C) On November 3, 2014, the Defendant imposed each disposition of KRW 334,717,810 on the Plaintiff, as earned income tax for the year 2009, KRW 326,019,780 on the earned income tax for the year 2010, and KRW 208,823,150 on the earned income tax for the year 201 (hereinafter “disposition”) on the ground that the Plaintiff did not perform his/her obligation to withhold the earned income tax even after having received the notice of change in the amount of income due to the disposition of income disposition (hereinafter “instant disposition”).

On April 3, 2014, the Plaintiff filed an appeal with the Tax Tribunal seeking revocation of the disposition as of January 14, 2014. On November 21, 2014, the Plaintiff added the purport of seeking revocation of the disposition as of November 3, 2014.

The Tax Tribunal on May 4, 2015.