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Reasons
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(영문) 서울행정법원 2015.05.21 2014구합13799
부가가치세부과처분취소
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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. During the value-added tax period from No. 2 to No. 2008, 2011, Plaintiff A was registered as “Ecafeteria” within the “D funeral hall” located in Yeongdeungpo-gu Seoul Metropolitan Government, and Plaintiff B was registered as a business entity for each taxable business in the name of “Gcafeteria” within the “F Funeral hall” located in Yeongdeungpo-gu Seoul Metropolitan Government during the value-added tax period from No. 1 to No. 2012, and reported and paid value-added tax when providing food to residents and visitors (hereinafter “instant service”).

B. Meanwhile, with respect to funeral service provided at the same place, Nonparty H and one other is the trade name “D funeral home” from March 19, 2005 to January 4, 2012, and Nonparty I and two other are the trade name “F funeral home” from January 4, 2012 to the date of closing argument in the instant case, and they have completed their business registration as each value-added tax-free business entity and run the relevant business.

C. As a result of the investigation of value-added tax against the plaintiffs, the director of the Seoul Regional Tax Office confirmed that the plaintiff A made a total of KRW 876,309,746, and the plaintiff B omitted sales of KRW 271,063,861 from the first to the second period in 2012, and notified the defendant of the pertinent taxation data.

Accordingly, on August 5, 2013, the Defendant issued a notice of KRW 32,461,120, value-added tax for the second term of 208 to the Plaintiff, KRW 28,654,30, value-added tax for the first term of 2009, KRW 31,29,09, value-added tax for the second term of 209, KRW 16,546,230, value-added tax for the second term of 2010, KRW 15,113,870, KRW 360, value-added tax for the second term of 201, KRW 15,124,200, KRW 20 for the second term of 201, KRW 19, KRW 1016, KRW 90, KRW 290 for the second term of 200, KRW 15,205, KRW 200 for the second term of 2012, respectively.

(hereinafter “instant disposition”) e.

The Plaintiffs are dissatisfied with the instant disposition, and the Tax Tribunal shall file an objection.

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