현금매출신고를 누락하였다고 봄이 상당함[국승]
Chuncheon District Court 201Guhap554 (O13, 2012)
early 2010 Heavy2775 ( December 31, 2010)
It is reasonable to deem that the report of cash sales was omitted.
In light of the fact that the Plaintiff opened an account under the name of his/her father and used it for the deposit and withdrawal account of the oil sales proceeds, and there is no evidence to deem that the Plaintiff used the account in combination for personal purposes, it is reasonable to deem that the Plaintiff omitted to report the cash sales proceeds deposited in
Article 21 of the Value-Added Tax Act
(Chuncheon)Revocation of revocation of imposition of value added tax, etc. 2012Nu169
The United States of America
Chuncheon Director of the Tax Office
Chuncheon District Court Decision 201Guhap554 Decided January 13, 2012
May 30, 2012
June 20, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant revoked the imposition of the global income tax of KRW 000 on September 1, 2009 against the plaintiff on January 2006, the value-added tax of KRW 000 on February 2006, the value-added tax of KRW 00 on January 200, the value-added tax of KRW 00 on global income tax of KRW 00 on global income for the year 2006, and KRW 000 on global income tax for the year 2007.
1. Quotation of judgment of the first instance;
The court's explanation on this case is as follows, and the "00 won for the third 3rd tier of the first instance court's decision" is 000 won, and the 10th tier 10 to the last tier 10 of the first instance court's decision is as stated in the reasoning of the first instance court's decision in addition to the use of the 10th tier 10 as stated in the following paragraph 2, and it is as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 4
2. (2) Whether the imposition of global income tax in the instant case is legitimate
(A) Fully considering Gap evidence Nos. 3 and Eul evidence Nos. 6, and the plaintiff opened a bank account in the name of SoCC (hereinafter "the account of this case"), and used it for the payment for oil sales by opening a bank account in the name of SoCC (hereinafter "C"), and the plaintiff, in the course of the tax investigation, stated that the amount of cash sales except credit card sales in the operation of the BB station was directly visited Chuncheon branch in the bank of Korea on the day or following the day, and that the plaintiff entered the account of this case except for the cash operation expenses, and that the credit card sales except for the credit card sales from February 1, 2006 to May 9, 2008, the starting date of the business was 00 won, and the plaintiff reported 00 won with cash sales excluding credit card sales during the above period, and the plaintiff reported 7 times during the tax investigation that only 000 won deposited to the account of this case was used for the remaining personal account or 00 won without any specific evidence.
(B) According to the above facts, at least the above 00 won is the cash sale in BB, and it is reasonable to view that the Plaintiff reported the sales without omitting it. Accordingly, the prior Defendant’s disposition on the same premise is lawful, and therefore, the Plaintiff’s assertion on this part is without merit.
3. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.