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(영문) 수원지방법원 2015.06.25 2014구합54777
종합소득세부과처분취소
Text

1. On April 1, 2012, the Defendant imposed global income tax of KRW 3,675,658,840 on the Plaintiff for the year 2006.

Reasons

1. Details of the disposition;

A. From March 28, 2007 to May 28, 2007, the director of the Central Tax Office: (a) conducted a tax investigation on the Company B (hereinafter “instant company”); and (b) determined that the instant company’s entry into the NongHy account in the name of the customer C in the business year 2006, which was an employee of the said company, omitted the amount of KRW 9,768,300,00 (hereinafter “price for the instant goods”) from the sales and omitted the amount of KRW 9,768,30,000 from the sales.

B. As a result of calculating the amount of income for the business year 2006 of the instant company including the total amount of the sales revenue of the instant company, the director of the mid-term Tax Office notified the instant company of the correction of the total amount of KRW 1,221,393,560 in the business year 2006 and the total amount of KRW 1,221,393,560 in the business year 2006, and the total amount of KRW 1,745,130,000 in the corporate register of the instant company on June 7, 2007 (=9,768,300,000 value-added tax amount of KRW 976,830,000 in the instant goods amount) as bonus.

C. On September 11, 2008, D submitted to the director of the Central Tax Office a self-denunciation statement that he/she recognizes as the actual representative of the company of this case, and the director of the Central Tax Office attached D, Article 67 of the former Corporate Tax Act (amended by Act No. 8831, Dec. 31, 2007; hereinafter the same shall apply) and Article 106 (1) 1 proviso of the former Enforcement Decree of Corporate Tax Act (amended by Presidential Decree No. 20619, Feb. 22, 2008; hereinafter the same shall apply) deemed as the representative of the bonus disposition, and the plaintiff was the above B.

On February 19, 2009, the notice of change in the amount of income stated in the Paragraph was revoked, and the disposition of KRW 10,745,130,000 was made to D as bonus and the notification of change in the amount of income was made.

On October 1, 2009, the director of the Central Tax Office shall notify D on October 1, 2009

C. On the premise of the notice of change in the amount of income stated in the port, the global income tax of KRW 4,427,109,250 was determined and notified in 206.

D A On November 12, 2009, a request was filed with the Commissioner of the National Tax Service for national tax review, and the Commissioner of the National Tax Service on December 30, 2009.

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