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 May 23, 2007 to January 18, 2008, the Plaintiff engaged in credit business under B’s name with the trade name of “D” as “D” in Seoul Jung-gu Seoul Metropolitan Government Building C from May 23, 2007.
B. The director of the Seoul Regional Tax Office, from July 19, 201 to May 5, 2012, conducted a tax investigation with respect to the Plaintiff from around July 19, 201 to around May 5, 201, leased the Plaintiff’s KRW 19.8 billion for the acquisition fund of E (= KRW 8.8 billion), and KRW 8.3 billion for the purchase fund of E (= KRW 1.1 billion), and KRW 28.1 billion for the purchase fund of E (= KRW 19.8 billion) as indicated in the table, and notified the Defendant of the survey data.
(1) The loan interest rate of 8.8 billion won on September 14, 2007 (1.8.8.1 billion won on September 1, 2007, 2007, KRW 1.76 billion on September 14, 2007, KRW 1.36 billion on September 14, 2007, KRW 8.83 billion on September 18, 2007, KRW 1.1 billion on September 4, 2007, KRW 30 billion on September 4, 2007, KRW 1.1 billion on September 1, 2007, KRW 3.8.3 billion on September 17, 2007, KRW 28.6 billion on September 9, 2006, KRW 3.6 billion on September 3, 2000 billion on September 4, 2007, KRW 3.8.3 billion on September 17, 2007.
C. Accordingly, on September 14, 2011, the Defendant notified the Plaintiff of the rectification of KRW 2,245,114,616 as global income tax for the year 2007.
In this regard, the Plaintiff borrowed the F from the former State, and paid to the former State KRW 1.934 billion out of the interest received from F. The Plaintiff asserted that E’s vice-chairperson G was paid KRW 1.1 billion as the introduction fee and demanded the former State to recognize it as necessary expenses. The Defendant recognized that the Plaintiff paid the interest to the former State as necessary expenses, and corrected the amount of KRW 9.83,809,349 as global income tax by reducing the amount of KRW 1.5 billion.
1) On December 9, 201, the Plaintiff filed an objection to the exclusion of KRW 332.9 million from the amount of income, which was paid to the preceding week on December 9, 201 (i.e., KRW 1.934 billion - KRW 1.1 billion paid to G as the introduction fee, and KRW 1.1 billion from the amount of income.