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(영문) 서울행정법원 2020.09.24 2019구합80855
부가가치세 부과처분 무효 등 확인의 소
Text

The plaintiff's claim against the defendants is dismissed in entirety.

Litigation costs shall be borne by the plaintiff.

Reasons

1. Details of the disposition;

A. 1) On April 12, 2013, the Plaintiff is an individual entrepreneur of the trade name, “C,” the purpose of which is to carry on the motor vehicle management service business (line name: siren brokerage business) in Guro-gu Seoul Metropolitan Government (hereinafter “C”).

A) Before opening the business and closing the business on April 23, 2015, the person is registered as C’s representative (title of business registration). (2) Defendant Guro Tax Office is the tax authority having jurisdiction over C’s place of business, and Defendant father Tax Office is the tax authority having jurisdiction over the Plaintiff’s domicile.

B. On April 1, 2015, the Defendants issued a tax payment notice of KRW 1,481,460 (estimated shares) for the first year value-added tax (1,481,460) on April 1, 2015 to the Plaintiff, who is a registered titleholder of C’s business, and confirmed that the Plaintiff did not pay the amount of corporate income tax withheld at source in the course of operating C, and issued a tax payment notice of KRW 450,370 (including additional tax, total income tax), total income tax of KRW 390,80 (including additional tax, total income tax), total income tax of KRW 390,80 (including additional tax, total income tax), total income tax of KRW 20,00) on April 2, 2015 (including global income tax, total income tax of KRW 20,000), total income tax of KRW 16,200 (including additional tax, total income tax of KRW 16,2015), total income tax of KRW 2016,2815 (2,26).

The shares of the head of the Gu-ro Tax Office in the amount of KRW 9,481,460 of the value-added tax for April 1, 2015 and the shares in interim prepayment of KRW 1,695,00 of the amount of global income tax for November 2, 2016 owned by the head of the Gu-ro Tax Office for the year 2015 and the amount of shares in interim prepayment of KRW 1,695,00 of the amount of the total income tax for the year 2016 are subject to the imposition, and the remainder of the principal tax

In the sense of referring to each of the Defendants’ respective imposition and collection measures, the Plaintiff is “disposition of notice of tax payment” on the fourth date for pleading.

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