종합소득세결정무효확인
1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. The Defendant selected the Plaintiff as a person subject to investigation on the ground that the Plaintiff was suspected of omitting the amount of income during the global income tax for the year 2012, and conducted a partial investigation on the global income tax for the year 2012 from April 7, 2014 to April 26, 2014.
B. As a result of the Plaintiff’s investigation, the Defendant: (a) deemed that the Plaintiff loaned money to B from January 2, 2012 to September 24, 2012 and engaged in repeated monetary transactions by recovering the interest and principal and lending the principal again; and (b) obtained the income of KRW 84,894,00 from the total income amount of KRW 84,894,00 by deducting the amount applying simple expense (25.7%) from the total income amount of KRW 84,894,00; and (c) issued a notice of the result of the tax investigation to the Plaintiff on April 30, 2014 pursuant to the main sentence of Article 81-12 of the former Framework Act on National Taxes (amended by Act No. 12848, Dec. 23, 2014; hereinafter the same).
C. On June 3, 2014, the Plaintiff filed a request for pre-assessment review with the Defendant. On July 15, 2014, the Defendant rendered a decision not to adopt the Plaintiff’s request for pre-assessment review, and on July 16, 2014, the Plaintiff notified the Plaintiff of KRW 12,332,070 of the global income tax for the year 2012.
On February 23, 2015, the Tax Tribunal filed an appeal with the Tax Tribunal. On February 23, 2015, the Tribunal rendered a decision to rectify the tax base and tax amount calculated by subtracting KRW 2,750,000 from the total amount of income, and dismiss the remainder of the appeal. Accordingly, on March 11, 2015, the Defendant corrected the total amount of income tax attributed to the Plaintiff in 2012 to KRW 11,689,70.
[Grounds for recognition] The entry of evidence Nos. 2 and 3, and the purport of the whole pleadings
2. Whether the designation of a litigation performer is illegal;
A. According to Articles 3 and 5 of the Plaintiff’s provision on the handling of litigation proceedings.