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Reasons
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(영문) 서울행정법원 2016.10.21 2014구합15276
부가가치세부과처분취소
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1. The plaintiffs' claims against the defendants are all dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. The Plaintiffs are entrepreneurs engaged in the wholesale and retail business of clothing in the Seoul Jongno-gu Seoul Jongno-gu Square Market and the Seoul Jung-gu Seoul Jung-gu Peace Market.

B. After conducting a tax investigation on AD (hereinafter “AD”), the director of the Seoul Regional Tax Office: (a) provided clothing to AD and received the sales proceeds in cash and check; and (b) notified the Defendants of the relevant taxation data by deeming that the Plaintiffs omitted a sales report even if they received the sales proceeds in cash and check.

C. Accordingly, as indicated in the attached Table 1 No. 1 to 20, the head of the Defendant Jung-gu Tax Office issued a notice of correction of value-added tax as shown in the above attached Table No. 21 to 29.

Plaintiff

AB filed an appeal with the Tax Tribunal on July 16, 2013 regarding the first value added tax in attached Table 1 No. 28, 2008, but the Tax Tribunal dismissed it on May 21, 2014.

E. Of the Plaintiff D, E, F, G, H, I, J, P, and R Tax Trial Decision (Evidence No. 4-2 of the Evidence No. 4-2) 25, the number 17 taxable period column for No. 2008 is indicated as “No. 2 in 2008,” but according to the statement No. 103 of the Evidence No. 1, the above “No. 2 in 2008” is a clerical error of “No. 1 in 2008,” and is corrected.

U, V, W (limited to the first value added tax in 2008), S, T, and AC filed an appeal with the Tax Tribunal on July 16, 2013 and September 5, 2013, but the Tax Tribunal dismissed it on May 26, 2014.

F. On November 26, 2013, Plaintiff D, E, F, G, H, I, J, P, and R (as to the remainder other than the first value added tax in 2008), A, B, C, K, L, M, N,O, Q were requested to the Tax Tribunal, but the Tax Tribunal dismissed it on May 30, 2014.

G. On December 2, 2013, Plaintiff U, V, W, and AB (as to the remainder of the first value-added tax in 2008 other than the value-added tax), X,Y, Z, and AA filed an appeal with the Tax Tribunal, but the Tax Tribunal dismissed the appeal on June 5, 2014.

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