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1. Corporate tax imposed on the Plaintiff on December 1, 2014 by the Defendant for the business year 10,98,290 won, and the business year 2012.
Reasons
1. Details of the disposition;
A. On August 12, 2004, the Plaintiff’s status as the representative director, and as one shareholder B, closed its business around October 25, 2013 with the purpose of exporting and importing used cars as well as trading business.
B. A transaction with D around August 2009, which was the taxable period of the second value-added tax in 2009, the Plaintiff supplied used cars (type E of the modern automobile 2005 chassis number, hereinafter “the instant used cars”) to Chile, and received 6,600,000 won from D (hereinafter “instant supply act”). Since the instant supply act constituted export to which zero-rate tax applies, the Plaintiff did not file a return on and pay value-added tax pursuant to the said transaction with the Defendant on the ground that the instant supply act constitutes export to which zero-rate tax applies.
C. The Plaintiff purchased a light vehicle, such as a small-sized vehicle or van in Gyeonggi-do, such as Incheon, and mainly exported it to the middle-dong area. The Korea Embrops Co., Ltd. (hereinafter “Korea Embrops”).
A) A company established for the purpose of the import and export business of used cars, etc., and purchased heavy cars such as large vehicles, such as heavy equipment, tourist buses, etc. in Busan, and operated a business mainly for exporting them to Russia regions. 2) The Plaintiff collected, and supplied, among June 1, 2010 to September 201, 201, a high-speed vehicle of the SUV, etc., which is a bid for purchase at Incheon, from June 1, 201 to September 201.
(hereinafter “instant supply act”) D.
As a result of the consolidated investigation of corporate tax against the Plaintiff from September 22, 2014 to October 10, 2014, the Defendant: (a) identified that the Plaintiff, not the export of the instant supply of KRW 1,636,363, not the Plaintiff, sold the instant supply of the vehicle to D at KRW 11,63,00; and (b) deeming that the Plaintiff sold the instant supply of the vehicle to the Korean mother’s agent on December 1, 2014, deeming that the Plaintiff sold the vehicle to the Korean mother’s agent.