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(영문) 서울행정법원 2019.04.18 2018구합2865
법인세등부과처분취소
Text

1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

Details of the disposition

The plaintiff is a corporation that sells fire-fighting appliances and manufactures and sells electric products related to fire-fighting.

The director of the Seoul Regional Tax Office, from August 29, 2014 to June 23, 2015, shall conduct an integrated investigation into corporate taxes with respect to the Plaintiff. The sum of the supply values of the Plaintiff, including tax invoices supplied by stock companies B (hereinafter “B”) and C (hereinafter “C”) as listed in the following table, 808,501,910 won (hereinafter “each of the instant tax invoices”) from all eight business entities, including 142,415,00 won, 209, 200 won, 119,520,520,00 won, 165,30,910 won, 2010, 2010, 2009, 309,266,000 won, 266,000 won, 200, 2008, 2008,508 won, 2008,000 won.

A reasonable tax invoice was received differently from the facts, and is 381,60,000,000 won for the business year 2009, 105,700,000 won for the business year 2010, 97,300,000 won for the business year 2011, 62,80,000 won for the business year 2012, and 381,60,000 won for the business year 34,80,000 for the business year 2013.

It confirmed the false calculation and notified the defendant of the taxation data.

The supply value of goods C on the date of preparation of the taxable period - No. 1 - 2009 - 30,000,00 on February 25, 2009; 20,000 management consulting 18,000,00 on May 30, 2009; 200 - 2009 - 30,000 - 209 - 20,000 - 30,000 management consulting - 20, 2009 - 30,000 - Management consulting 20,000 - 30,000 - Management consulting 20,00 - 30,000 - Management consulting 30,000,00 - Management consulting 30,000 - 30,000 - Management consulting 30,000 - 20,009

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