1. The plaintiff's claim is dismissed.

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

Details of the disposition

From October 1, 2007, the Plaintiff is a self-employed person who was engaged in the manufacturing business in Busan-gu B from the date of opening the business to June 30, 2013, and is subject to confirmation of the bona fide return of global income tax for the taxable year 2012.

On June 13, 2013, the Plaintiff calculated the amount of income based on the estimation without submitting a certificate of faithful return to the Defendant without submitting a certificate of faithful return, and subsequently filed a return on KRW 124,551,289 (hereinafter “instant return”) with regard to the amount of tax reduced or exempted for small and medium enterprises pursuant to Article 7 of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014) (hereinafter “instant tax reduction or exemption”).

The Board of Audit and Inspection shall conduct an audit by the National Tax Service from November 17, 2014 to December 12, 2014, and pursuant to the Income Tax Act and the Restriction of Special Taxation Act, the following year of the taxable period for a business operator subject to verification of bona fide return.

5. After 31. 31. After filing a comprehensive income tax return, the Defendant ordered the Defendant to take measures, etc. to exclude the reduction or exemption of the tax amount in this case on the ground that the reduction or exemption of the special tax amount for small and medium enterprises would not be avoided if

Accordingly, on April 4, 2015, the Defendant issued a correction and notification of KRW 49,69,760 of the global income tax for the taxable year 2012, excluding the instant abated or exempted tax amount to the Plaintiff.

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed a request for examination on June 30, 2015, but the Commissioner of the National Tax Service dismissed the request for examination on November 3, 2015.

[Ground of recognition] A without dispute; Gap evidence Nos. 1 through 3; Eul evidence Nos. 1 through 3 (including branch numbers if there are numbers); the whole purport of the argument; and whether the disposition of this case is legitimate; the plaintiff's assertion as to whether the disposition of this case is legitimate as a person subject to confirmation of bona fide return pursuant to Article 70-2 of the Income Tax Act

6. up to 30.30, at the time of the report of this case by the Plaintiff.