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(영문) 부산지방법원 2019.06.14 2018구합25159

법인세경정거부처분취소

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1. The plaintiff's claim is dismissed.

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

Reasons

Details of the disposition

Plaintiff

The status of the Plaintiff A Co., Ltd. (hereinafter “Plaintiff Co., Ltd.”) is a corporation established on September 4, 2002 for the purpose of manufacturing and selling medical devices.

The Defendant conducted the first tax investigation and disposition on the Plaintiff Corporation from April 4, 2016 to May 15, 2016, and confirmed the facts of processing, purchasing, processing, omitting sales, etc. of the Plaintiff Corporation for the business year 2012 to 2014.

B In the first investigation of this case, the details revealed to have omitted sales without including the Plaintiff corporation in the account book are as follows.

(1) On September 17, 2012, 200, the sales of medical appliances equivalent to KRW 38,000,000 for supply in Ulsan and E are omitted, and the sales of medical appliances equivalent to KRW 35,00,000 for supply in November 1, 2012 are sold to G dental clinics G, and the sales of which are equivalent to KRW 35,000,000 for supply in Ulsanweves I on each OH dental clinic I on November 23, 2012, and the sales of which are equivalent to KRW 39,00,000 for supply in 39,00,000 for 20,000 for 205,000 for 205,000 or less for 20,000,000 or less for each of the above sales of medical appliances, and the Defendant omitted the sales of which are 36,016,204,2016,2016,27.

Plaintiff

On July 11, 2016, a juridical person has earned the Defendant in 2012.