부가가치세등부과처분취소
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 July 1, 1995, the Plaintiff has been engaged in a wholesale business of building materials with the trade name “B” until then.
B. As a result of conducting a tax investigation with respect to the Plaintiff from September 17, 2015 to November 20, 2015, the director of the Central District Tax Office: (a) determined that the Plaintiff was exempt from filing a tax return of KRW 2,027,839,198; (b) determined that the Plaintiff was supplied with temporary materials equivalent to KRW 1,68,945,000 from C (hereinafter “Dispute Purchase Office”) for free use; and (c) sold temporary materials for the same period to the customer, etc., using the E Bank Deposit Account (F; hereinafter “Dispute Account”) in the name of the Plaintiff’s spouse; and (d) the Defendant notified the Defendant of the omission of filing a tax return of KRW 2,027,839,198; and (e) on December 1, 2015, the Defendant issued a revised and notified the Plaintiff of each of the following items of value-added tax and the income tax as stated in the table:
(hereinafter referred to as "original disposition"). [Attachment] The notified tax amount belonging to the notified tax amount for the taxable period of the global income tax shall be the 1st 36,970,686, 2010 16,895,577 2010 16,913,027, 2011 12,737,862 23,480, 794 22,41, 41,883, 4233, 2012 36,948, 6412 64, 114, 4572, 2012, 2012, 2013, 164, 207, 401, 2614, 207, 2014, 2638, 2064, 207, 2013, 2014, 2013
C. On February 29, 2016, the Plaintiff filed an objection with the director of the Central Regional Tax Office, and the director of the Central District Tax Office rendered a decision to re-examine the amount of necessary expenses corresponding to the omission of sale by the Plaintiff out of KRW 159,018,50, which was deposited from the key account on July 15, 2016.
Accordingly, the Defendant conducted a reinvestigation and recognized 159,018,500 won deposited from the key account as the necessary expense. On September 5, 2016, the Defendant issued a re-revision and notification by reducing part of the comprehensive income tax as shown in the attached Table 1 to the Plaintiff.
As above, the remaining amount after the reduction.