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1. All of the instant lawsuits are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. (1) On December 196, 1996, the head of the Dong Daegu Tax Office: (a) took false purchase tax invoices issued by E Co., Ltd. (hereinafter “E”) as evidentiary data; and (b) conducted tax investigation as to E on suspicion of tax evasion after deducting the value-added tax amount from the input tax amount.
(2) In the course of the above tax investigation, the head of the Dong Daegu Tax Office issued a written confirmation that E was supplied from the Plaintiff H that the goods amounting to KRW 45,898,338, but was deducted from the input tax by using a false tax invoice received from the said F in 1994, which was actually supplied by the Plaintiff, in fact, KRW 12,254,14 in January 1, 1995, KRW 23,694, KRW 224 in February 1, 1995, KRW 4,950 in January 4, 1996, and KRW 45,898, and KRW 338 in the said tax investigation process.
(3) Accordingly, the head of the Dong Daegu District Tax Office: (a) determined that the Plaintiff omitted the Plaintiff’s return on sales of KRW 45,898,338 in total from February 1994 to January 1, 1996; (b) determined that the Plaintiff’s return on sales of KRW 5,00,000 for the second term portion of value-added tax in January 18, 1999; (c) value-added tax 1,225,410 for the first term portion in 195; (d) value-added tax 2,369,420 for the second term portion in 195; and (e) imposed and collected KRW 32,680,300 for the first term portion in 195 to the Plaintiff’s global income for the year 195; and (e) imposed and collected the Plaintiff’s tax amount for global income for the first term portion in total income for the year 1995.
(4) Meanwhile, on November 1, 1998, the head of the Dong Daegu District Tax Office imposed a notice of imposition on the Plaintiff on the global income tax of KRW 108,810 (the additional dues of KRW 103,630 and KRW 5,180) on the interim prepayment in 198 (hereinafter “instant third disposition”). On December 2, 1999, the head of the Dong Daegu District Tax Office imposed a notice of imposition on the Plaintiff of KRW 905,930 for the second half of the year in 199 (hereinafter “instant fourth disposition”).
B. Public auction disposition of this case (1)