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(영문) 수원지방법원 2017.01.13 2015구합3264
부가가치세등부과처분취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. From November 25, 2010 to May 26, 2015, Plaintiff A engaged in liquid retail business under the trade name “D” at the building located in Suwon-gu, Suwon-gu, Suwon-si, Suwon-si, and Plaintiff B engaged in an oriental medicine manufacture and sale business under the trade name “E” at the same place from November 4, 2010 to June 10, 2014.

B. When conducting a tax investigation with respect to the Plaintiffs, the Defendant notified the Plaintiffs of the tax investigation and the extension of the scope of the investigation (type conversion) as follows:

1) Around May 2015, the Defendant notified the Plaintiffs of a tax investigation regarding global income tax by setting the tax period subject to investigation from January 1, 2011 to December 31, 2013, and from May 14, 2015 to June 2, 2015, the period of investigation from May 14, 2015, and from June 2, 2015, when the instant tax investigation was conducted, the Defendant changed the subject matter of investigation from May 22, 2015 to the global income tax from November 25, 2010 to December 31, 2010, and notified the Plaintiffs thereof.

3. On June 15, 2015, the Defendant notified the Plaintiff A of the fact that the global income tax reverted from 2011 to 2013 was changed from the initial general integration investigation to the investigation of tax evasion.

C. As a result of the above tax investigation conducted by the Defendant, both Plaintiff A and E were operated by the Plaintiff without a herb pharmacist; Plaintiff B received KRW 5 million per month from the Plaintiff; KRW 7,622,00, KRW 47,011, KRW 47,000 for the first half year, KRW 50,011, KRW 54,396,00 for the second half year, KRW 54,396,00 for the first half year, KRW 58,318,00 for the second half year, KRW 57,846,00 for the first half year, KRW 57,00 for the first half year, KRW 57,00 for the first half year, KRW 00 for the first half year, KRW 57,846,00 for the first half year, KRW 00 for the first half year, KRW 205, KRW 200 for the second half year, KRW 2013 for the first half year, KRW 746, KRW 20746, KRW 2016,7400.

Accordingly, the defendant on July 1, 2015.

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