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Reasons
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(영문) 서울고등법원 2017.01.12 2016누47613
종합소득세부과처분취소
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1. The part against the defendant in the judgment of the first instance shall be revoked;

2. Of the instant lawsuit, global income tax for the year 2013 reverted to 9,039.

Reasons

1. Details of the disposition;

A. From January 2, 2013 to December 31, 2013, the Plaintiff was registered as a retail business entity of the trade name “B” at the time of closing its business.

B. On June 2, 2014, the Plaintiff filed a return on global income tax of KRW 39,742,592 at the global income tax by applying the simplified expense rate when filing a return on global income tax for the year 2013, but the Defendant filed a return on global income tax of KRW 39,742,592. However, the Defendant, as a new business operator that commenced a business in 2013, on the ground that the amount of income by type of business in 2013 falls under the person obligated to adopt double-entry bookkeeping (at least 30,000 won in retail business), deemed that the amount of income should be applied to standard expense rate other than the simplified expense rate, and issued a notice to the Plaintiff on December 1, 2014, respectively.

C. The Plaintiff filed an objection against the Defendant on December 31, 2014, but the Defendant dismissed the said objection on January 28, 2015. The Plaintiff again filed a petition for adjudication with the Tax Tribunal on April 30, 2015, but was dismissed on August 24, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 5, Eul evidence 1, Eul evidence 5, the purport of the whole pleadings

2. The Plaintiff filed a claim for revocation of each disposition of imposition of global income tax of KRW 9,039,840 and KRW 9,980,290 on global income tax of KRW 9,980 and KRW 9,980 on local income tax of KRW 29,980 and KRW 290 on global income tax of KRW 9,980. The court of first instance dismissed the lawsuit, and accepted the claim for revocation of KRW 9,039,840 on global income tax.

On the other hand, only the defendant appealed to the 99,039,840 won of global income tax, and the plaintiff did not appeal.

Therefore, the scope of this court's judgment is limited to the imposition of global income tax of KRW 99,039,840.

3. We examine ex officio the lawfulness of the instant lawsuit.

According to the purport of the entire pleadings, the Defendant revoked the instant disposition on December 1, 2016, which was after filing the instant appeal, and notified the Plaintiff as of January 9, 2017.

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