부가가치세등부과처분취소
All of the plaintiff's claims are dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. From April 22, 2005, the Plaintiff was a juristic person running vehicle parts manufacturing business in Kimpo-si, Kimpo-si, and on January 28, 201, upon filing an application for rehabilitation on November 23, 2011, the Plaintiff was determined to authorize the rehabilitation plan (Seoul Central District Court 2011 Meetings 16).
B. From September 18, 2014 to December 26, 2014, the Defendant conducted a corporate tax investigation on the Plaintiff for the taxable period from January 1, 201 to June 30, 2016 (hereinafter “tax investigation of this case”). The Plaintiff confirmed that he/she received sales from the company bank accounts in the name of relatives D and the F association accounts in the name of ASEAN (hereinafter “the instant borrowed account”), 3,113, 658, 048 (the total amount of KRW 117, 47, 205, 205, 36, 47, 47, 205, 205, 36, 47, 206, 47, 259, 206, 365, 47, 205, 206, 47, 165, 256, 2015.
Accordingly, the Plaintiff filed an objection on February 25, 2015. The Defendant: (a) deemed the Plaintiff’s total amount of KRW 3,065,446,485 won ( KRW 598,916,64 for the first term of 2011, KRW 546,275,301; KRW 453,812,86, KRW 420,100 for the second term of 20,100 for G transactions and KRW 27,860 for the second term of 20,812, KRW 20,101, KRW 235,532 for the second term of 20,232 for the year 2012; and (b) considered the amount of KRW 27,860,00 for the second term of 20,530 for the year 20,513 for the year 2013; and (c) deemed the amount of KRW 3637,758,2085.7.