부가가치세등부과처분취소
1. The request for intervention by an independent party intervenor shall be rejected;
2. The plaintiff's claim is dismissed.
3. Of the costs of lawsuit.
1. Details of the disposition;
A. On December 13, 1976, the Plaintiff purchased the second floor building in Jung-gu Seoul, Jung-gu, Seoul (hereinafter “instant building”).
B. On August 26, 1957, the Plaintiff registered a multi-facel business and real estate leasing business with the trade name of “D” with the location of the pertinent building as the location of the place of business, and operated a multi-facel (hereinafter “the instant multi-facel”) in part of the 1st floor of the building (hereinafter “the instant store”). From October 1, 2005, the Plaintiff directly operated the instant multi-facel contract from “E” and from October 1, 2008, F used the said multi-facel contract as it is. The business report and the business registration are already completed in the name of “G”.
C. After October 1, 2005, the Plaintiff reported and paid the amount of multiple copies of the instant building and the amount of value-added tax and global income tax on the amount of real estate rent generated from the instant building with the exception of the above multiple copies of the instant building.
As a result of the tax investigation on the Plaintiff around December 16, 2010, the Defendant: (a) deemed that the Plaintiff leased the said store to E and F instead of entrusting its operation to E and F; and (b) received a price for real estate rent from E and F; (c) deemed that the amount of the said real estate rent was omitted on March 16, 201; (d) Value-Added Tax was 1:2,683,330, 206, 22,598, 2,60, 207, 207, 207, 207, 207, 207, 208, 207, 207, 305, 207, 207, 207, 205, 206, 306, 207, 205, 207, 2005, 207, 2007, 2005, 207, 7, 209.
The "disposition of this case" in total below is "the Disposition of this case".