종합토지세 부과처분 등 무효확인
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The following facts do not conflict between the parties or may be acknowledged by taking account of the whole purport of the pleadings in each entry described in the evidence Nos. 2-1, 2, 3-1, 2, 1-2, 2-1, 2-1, 2-1, and 2-2:
B Co., Ltd. (hereinafter “instant company”) is a company engaged in software advisory and development supply business. The Plaintiff was registered as the representative director on the corporate register from June 10, 199 to June 10, 2002, and from December 7, 2002 to February 13, 2003.
B. The instant company filed a tax invoice of KRW 423,918,00,00 for the purchase amount of KRW 423,918,00 for the second period of 202, on the ground that it received the tax invoice of KRW 7 (the purchase amount of Chapter 3 of the tax invoice received prior to October 14, 2002 among the above Chapter 7 is 220,01,000, and the purchase amount of Chapter 4 of the tax invoice received after October 14, 2002 is 203,90,000 for the total amount of KRW 423,918,000 for the inclusion of the above amount in deductible expenses.
C. On June 29, 2004, the head of the tax office having jurisdiction over the Plaintiff’s domicile, notified the Plaintiff of the change in the amount of income by disposing of KRW 423,918,00,00 as recognized by the Plaintiff, on the ground that the instant tax invoice is the purchase tax invoice. On March 2, 2005, the head of the tax office having jurisdiction over the Plaintiff’s domicile, and the head of the tax office having jurisdiction over the Plaintiff’s domicile, issued a disposition imposing global income tax of KRW 184,220,000 on the Plaintiff for the year 202.
On April 3, 2005, the Plaintiff raised an objection against the detailed and disposition of the global income tax, and on April 8, 2005, the chief of the tax office prior to the Defendant accepted the Plaintiff’s objection and revoked the notification of changes in the amount of income on April 8, 2005. The chief of the tax office prior to the Defendant Jung-Eup revoked the disposition of global income tax imposition
E. Thereafter, the chief of the tax office prior to the defendant.