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(영문) 인천지방법원 2014.10.02 2014구합87
부가가치세부과처분취소
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff and his spouse B registered their business in the name of the Young-si, Seocheon-si from March 20, 2007 to June 3, 2008, and operated the entertainment tavern D (hereinafter “instant entertainment tavern”).

B. B declared to the Defendant the sales tax base of KRW 35,50,139, purchase amount of KRW 54,059,396, refundable tax amount of KRW 1,55,851 in 2007, and reported to the Defendant the sales tax base of KRW 60,359,318, purchase amount of KRW 60,215,148, and tax amount of KRW 14,417 in 207.

C. From November 30, 2012 to January 19, 2013, the Defendant conducted a tax investigation on the first and second value-added tax for the entertainment tavern 2007 of the instant entertainment tavern 2007. The Defendant: (a) jointly operated the instant entertainment tavern 60:40 from March 23, 2007 to July 22, 2007; and (b) deemed that the Plaintiff’s friendship E was operated from July 23, 2007 to June 3, 2008; (c) changed the representative of the instant entertainment tavern 205 to the Plaintiff ex officio; and (d) on March 12, 2013, the Defendant omitted the Plaintiff from filing a tax return for the entertainment tavern 206,260,207,2705,2057,2057, 2057, 2057, 2057.

Upon filing an objection on May 9, 2013 by the Plaintiff, the Defendant, following a reinvestigation, deemed that the amount of KRW 122,113,937, and the amount of KRW 215,482,105, which was the second sales in July 23, 2013, was omitted in filing a return on the sales tax base in 2007, and the first value-added tax in 2007 was reduced to KRW 23,04,550, and the second value-added tax in 2007 was reduced to KRW 42,234,710.

(hereinafter referred to as the above, the imposition of value-added tax on March 12, 2013, which was reduced, is e.g. (hereinafter “instant disposition”).

On June 20, 2013, the Plaintiff filed an appeal by the Tax Tribunal, but was dismissed on November 26, 2013.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 6 (including virtual numbers), and Eul evidence No. 1.

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