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Reasons
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(영문) 수원지방법원 안산지원 2018.05.02 2017가단62986
부당이득금
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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Basic facts

A. From 2002 to 2007, the Plaintiff newly built a commercial building on B B B, and filed a value-added tax return with the total amount of KRW 18,125,00,000 in the year 2002, KRW 9,567,00,000 in 203, and KRW 118,00,000 in the year 2004.

B. From March 20, 2007 to June 30, 2007, the head of Ansan District Tax Office conducted a tax investigation with respect to the said new construction project, and confirmed that the construction cost of KRW 1,836,00,000, out of the above construction cost reported by the Plaintiff, was processed, and confirmed that the construction cost of KRW 360,000,00, which was not proved or reflected in the account book, was 16,649,00,000 (=18,125,000,000 - 1,836,000,000,000).

C. On August 21, 2007, the director of the Ansan District Tax Office notified the Plaintiff of the fact that the processing was appropriated as above. On August 22, 2007, he conducted a criminal investigation from August 31, 2007 to August 31, 2007, and on September 3, 2007, he notified the Plaintiff to pay KRW 165,298,917,730 equivalent to the amount of KRW 50/100 of the amount of the reported tax return by applying Article 9(1)3, etc. of the Punishment of Tax Evaders Act to the Plaintiff on September 3, 2007.

(D) On September 17, 2007, the Plaintiff paid the above amount. Meanwhile, on August 24, 2007, the Plaintiff paid KRW 9,918,380 as the value-added tax for the first term portion in 2002, KRW 190,471,740 as the value-added tax for the second term portion in 2002, and KRW 290,934,210 as the global income for the second term in 2002. [Grounds for recognition] The Plaintiff did not dispute with the fact that there is no evidence set forth in subparagraphs A and 6 (including the serial number, and the purport of the entire pleadings as a whole.

2. The judgment of the court on the defense of the main defense is final and conclusive in the criminal procedure, and is finally decided in the civil procedure.

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