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Reasons
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(영문) 대구지방법원 2017.02.16 2015구합20123
부가가치세등부과처분취소
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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. Plaintiff A Co., Ltd. (hereinafter “Plaintiff A”) and Plaintiff B Co., Ltd. (hereinafter “Plaintiff B”) are entrepreneurs running a general trucking transport business and a trucking transport arrangement business in south-gu C at port of port.

B. From August 12, 2013 to October 26, 2013, the Defendant conducted a partial investigation into corporate tax for the business year from 2008 to 2012 (hereinafter “instant tax investigation”), and found the Plaintiffs’ right to use the registration number for trucking transport business listed in the table 1 and 2, each of the following: (a) the Plaintiffs did not report the transfer of the right to use the registration number for trucking transport business at a price in KRW 205,084,034 and KRW 248,363,63,636; and (b) deemed the omission of sales to be deemed the omission of sales; and (c) on December 6, 2013, the Defendant corrected and notified each of the value-added tax and corporate tax as stated in the table 3, and notified the changes in the amount of income.

양도일자 차량번호 구입자 거래금액 귀속자 2008. 12. 15 D E 9,090,909 F 2009. 2. 5. G H 7,272,727 F 2009. 7. 14. I ㈜J 1,263,064 F 2009. 7. 20. K L 3,839,962 F 2009. 7. 24. M L 4,253,736 F 2010. 8. 2. N O 16,636,364 F 2010. 10. 11. P Q 15,000,000 R 2010. 11. 4. S T 1,363,636 F 2010. 11. 12. U ㈜V 17,272,727 R 2010. 12. 10. W ㈜X 14,090,909 R 2011. 3. 3. Y ㈜Z 23,636,364 R 2011. 4. 7. AA ㈜AB 18,181,818 R 2011. 4. 11. AC AD 23,181,818 R 2011. 5. 11. AE AF 17,272,727 R 2011. 6. 7. AG AH 18,181,818 R 2012. 1. 4. AI ㈜J 14,545,455 R 합계 205,084,034 <표1> 원고 A 운송사업용 자동차등록번호 양도내역 양도일자 차량번호 구입자 거래금액 귀속자 2008. 11. 28. AJ ㈜AK 4,545,455 F 2009. 3. 4. AL ㈜AM 13,636,364 F 2009. 5. 27. AN ㈜AO 3,636,364 F 2009. 8. 27. AP AQ㈜ 1,363,636 F 2010. 3. 3. AR ㈜AS 3,000,000 F 2010. 3. 18. AT AU㈜ 9,090,909 F 2010. 4. 7. AV AW㈜ 10,000,000 F 2010. 6. 16. AX AY 30,000,000 F 2010. 7. 1. AZ AW㈜ 22,727,273 F 2010. 10. 4. BA BB 7,272,727 F 2010. 11. 19. BC BD 33,636,363 F 2011. 2. 23....

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