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(영문) 서울행정법원 2018.12.13 2018구합50437
종합소득세부과처분취소
Text

1. On October 15, 2016, the Defendant imposed global income tax of KRW 165,106,020 (including additional tax) on the Plaintiff.

Reasons

Details of the disposition

A stock company B (hereinafter referred to as the “instant company”) is a corporation aimed at the production contract business of electronic and automobile parts, etc., the dispatch business of workers, etc., and on February 10, 2014, the location of the business place was registered as Seo-gu, Incheon, Seo-gu, and D, but was closed on June 1, 2014, and the Plaintiff was registered as the representative director in the corporate register of the instant company.

From March 6, 2015 to May 23, 2015, the head of Seocheon District Tax Office conducted an investigation of value-added tax on the instant company, and confirmed that the instant company received tax invoices in an amount equivalent to KRW 1.58 million from E Co., Ltd. (hereinafter “E”) and F Co., Ltd. (hereinafter “F”) during the first period of 2014 and obtained an unfair deduction of the input tax amount, the said input tax amount was not deducted from the instant company, and notified the instant company of the rectification and correction of the value-added tax and corporate tax, and the said company notified the changes in the amount of income by disposing of the Plaintiff’s bonus, the representative of the instant company, as the bonus.

On the other hand, on October 15, 2016, the head of Seocheon District Tax Office notified the Defendant of the above taxation data, and on October 15, 2016, the Defendant corrected and notified the Plaintiff of the global income tax of KRW 165,106,020 (including additional tax) for the global income tax of the year 2014.

(hereinafter “instant disposition”). On December 1, 2016, the Plaintiff dissatisfied with the instant disposition, filed a request with the Tax Tribunal for a trial on December 1, 2016, and the Tax Tribunal rendered a decision on March 8, 2017 that “The Plaintiff’s actual representative of the instant company is re-audited, and the tax base and amount are corrected according to the result.”

On September 21, 2017, according to the results of the on-site verification by the director of the Seocheon District Tax Office, the defendant notified the plaintiff that the disposition of this case is legitimate and thus it cannot be corrected.

On September 22, 2017, the Plaintiff is dissatisfied with the Tax Tribunal.

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