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(영문) 청주지방법원 2017.03.09 2016구합938
부가가치세 부과처분취소
Text

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. From January 7, 2009 to June 2, 2011, the Plaintiff operated the cel (hereinafter “instant cel”).

B. From July 28, 2014 to August 26, 2014, the director of the Central Regional Tax Office verified that the sum of KRW 196,80,000 paid in cash from the national bank branch of the National Bank No. 36 times from January 8, 2009 to May 30, 201, the sum of KRW 126,430,000, and ② KRW 500,000, out of the sum of the loans to the national bank secured by the mother of this case, the sum of KRW 196,80,000 paid in cash from the national bank branch of the National Bank No. 36 times from September 29, 2010, was omitted from the report on the mother’s cash sales, and notified the Defendant thereof.

The second period 28,80,800,737,687,687 December 2010, 2010, 27,510,720,700,700,700,313,637,87,82,537,687,687, 200, 200 94,100,100,000 115,080,080,000, 27,510,700, 700, 400, 210, 210, 210, 210, 210,000, 200, 210, 316, 2004, 2006, 3036, 308, 2006, 306, 3000, 20036, 2004

C. As a result of the above investigation, the Defendant included KRW 64,910,00,00, total of the cash receipts during the taxable period from the first half to the first half of the year 2011 (=20,980,000 won 27,510,000 won, 16,420,000 won; hereinafter “instant deposit”) and the total of 111,80,000,000,000 (i.e., KRW 94,10,000,000, KRW 17,700,0000,000, and hereinafter “the amount of the instant debt repayment”) in the tax base for the pertinent taxable period, including the amount of value-added tax for the first period, KRW 20,230,000,000 for the year 25, 2010, KRW 317,2010,319,207.

(hereinafter referred to as “instant disposition”). [The grounds for recognition] did not dispute, and each number A’s evidence Nos. 1, 2, and 3 and 6’s evidence.

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