법인세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff was a juristic person established for the purpose of wholesale and retail business of computer peripheral devices on September 4, 2006, and was engaged in wholesale and retail business of computer peripheral devices in Yongsan-gu Seoul Metropolitan Government and in subparagraphs C and D, and closed on March 30, 2012.
Plaintiff
From the time of establishment, the representative of the plaintiff was E.
B. The F Co., Ltd. (hereinafter “F”) was a corporation established for the purpose of wholesale and retail business of computer peripheral devices on September 27, 2003; from October 2010, the Guro-gu Seoul Building and H engaged in wholesale and retail business of computer peripheral devices; and the F’s representative was I from October 2010.
C. The director of the Seoul Regional Tax Office conducted an integrated corporate tax investigation with respect to F from May 29, 2013 to October 9, 2010 of the same year. During that process, F is an integrated information system that serves to strengthen the competitiveness of the company by efficiently managing all human and material resources within the company used for business activities.
From 2011 to 2012, the Plaintiff purchased products, such as computers and peripheralss worth KRW 1.2 billion from the “J” company (hereinafter referred to as “J”) to the purchase ledger (hereinafter referred to as “the purchase ledger of this case”) prepared through the system.
Accordingly, the director of the Seoul Regional Tax Office stated in the purchase ledger of this case refers to the plaintiff, and at that time notified the defendant of the above taxation data.
Based on the ledger, etc. of purchase of this case secured by the above tax investigation, the defendant from May 15, 2016 to the same year.
8. By March, 800, an investigation was conducted with respect to the Plaintiff and Frelated persons (hereinafter “the primary investigation of this case”).
Since then, based on the result of the first investigation of the instant case, the Defendant entered the sum of supply values of KRW 1,198,926,910 in cash settlement from 2011 to 2012.