종합소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From April 20, 2009, the Plaintiff operated “C” engaging in the retail business and wholesale business of cosmetics in Jung-gu, Busan, and closed down business on June 5, 2017.
B. From February 21, 2017 to April 17, 2017, the Commissioner of Busan Regional Tax Office conducted an individual investigation on global income tax accrued from 2013 to 2015, and notified the Defendant of the following: “The Plaintiff’s total sales amount of KRW 989,00,000 ( KRW 364,000,000, KRW 363,000,000, KRW 262,000,000,000 in 2014, and KRW 183,00,000,000, such as wages and card fees ( KRW 58,000,000 in 2013, KRW 68,000,000 in 20,000 in 2014, and KRW 70,000 in 20 in 20,00 in 20).”
C. On September 4, 2017, the Defendant issued a correction and notification (hereinafter “instant disposition”) of global income tax amounting to KRW 355,611,270 ( KRW 139,118,810, KRW 132,969, KRW 320, and KRW 83,523,140 reverted to year 2014) to the Plaintiff.
On September 11, 2017, the Plaintiff filed a request for review on September 11, 2017, but was dismissed on November 3, 2017.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 3, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s disposition of this case, when calculating the amount of income, recognized only KRW 6,600,000 out of the rent of KRW 15,100,000 that the Plaintiff paid to the lessor as necessary expenses and did not deduct KRW 306,00,000 in total for three years as necessary expenses.
(b) The details of the relevant statutes are as shown in the attached statutes.
C. The burden of proving the tax base, which is the basis of taxation, in a lawsuit seeking revocation of the disposition of global income tax assessment, is the tax authority, and the tax base is the tax authority's burden of proving revenues and necessary expenses, as it deducts necessary expenses from revenues
I would like to say.
However, necessary expenses are only favorable to the taxpayer.