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(영문) 광주고등법원 2019.12.26 2019누11490
종합소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

2. The plaintiff's claim that was changed in exchange in this court is dismissed.

3...

Reasons

1. Details of the disposition, etc.;

2. The reasoning of the court’s explanation concerning this part of the Plaintiff’s assertion is as stated in the corresponding column of the judgment of the court of first instance, except where the pertinent part of the judgment of the court of first instance is dismissed or partly added as follows. Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

4. The following shall be added to the nearest one day:

A person shall be appointed.

G. On October 17, 2019, the Defendant issued a corrective disposition to reduce the amount of KRW 173,830 of the value-added tax for the second term of 2013; KRW 5,456,380 of the value-added tax for the first term of 2015; and KRW 208,290 of the global income tax for the last term of 2016, October 21, 2019, the Defendant issued a corrective disposition to reduce the amount of KRW 208,290 of the global income tax for the second term of 2015; and on November 1, 2019, the Defendant issued a corrective disposition to increase or decrease the amount of KRW 2,035,970 of the global income tax for the second term of 2015; KRW 2,932,70 of the value-added tax for the second

(B) Of the original disposition, there is no change in the global income tax in 2012, global income tax in 2013, and global income tax in 2014. Accordingly, among the instant disposition, the part that the Defendant corrected the reduction, and the part that does not change the original disposition, remaining as the part on global income tax, value-added tax imposition, and the part that the Defendant adjusted the increase, became a new disposition upon the imposition of global income tax and value-added tax in 2012 as shown below

(hereinafter) The following [Attachment 2], [Attachment 3] each disposition of imposition is referred to as “after the correction of the instant case.” The Plaintiff’s stated tax amount in the Plaintiff’s claim (see attached Table 1) regarding the disposition of imposition as of April 13, 2018, which was corrected, appears to be due to the Plaintiff’s erroneous calculation of tax amount including the additional tax on refund of the amount of tax corrected by reduction, as well as the additional tax on the amount of tax corrected by reduction.

The amount of tax for the year to which the global income tax is reverted, shall be KRW 4,407,100 in 2013 and KRW 43,692,560 in February 2, 2013 and KRW 43,698,40 in 2013 = KRW 43,872,230 in reduction of KRW 173,830 in reduction of KRW 173,830 in 2014, KRW 133,280 in reduction of KRW 27,269,030 in January 2015.

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