beta
Text
1. On April 22, 2015, the Defendant imposed imposition of global income tax of KRW 176,604,150 on the Plaintiff for the year 2009.
Reasons
1. Details of the disposition;
A. The Plaintiff engaged in credit business from Songpa-gu Seoul to July 30, 201 with the trade name “C” as set out in the following [Attachment 1]. From Gangnam-gu to Seoul to May 28, 2009 to December 16, 2009, the Plaintiff engaged in the retail business of used cars with the trade name “E”, and operated the Do retail Business Co.,, Ltd. (hereinafter “F”) in the same place from November 27, 2009 to February 29, 201.
(1) On December 28, 2009, on December 27, 2009, the business registration number of G C financial/loan of 01 November 30, 2005, which was closed on November 29, 201, and the total business of the Plaintiff on December 29, 201, from the date of opening the business.
B. From June 25, 2013 to September 2, 2013, the head of the Songpa District Tax Office conducted an investigation into the source of funds against the Plaintiff. During that process, he/she confirmed the deposit details in 2009, 2010 of the five bank accounts in the name of the Plaintiff (hereinafter referred to as “each of the instant accounts”) (the deposit details in 2009 from that date) and notified the Samsung Tax Office, the tax office having jurisdiction over the F, by deeming that the relevant financial transaction was related to the F’s business.
[Attachment 2] The bank account number of each of the accounts of this case and the bank account number of 266,790,000 266,790,790,000 Gah 9,129,129,129,129,129,376 M N2,125,004,204,25,000 541,541 2,125,00 535,9175,460,460 25,2535,9175,460,917 25,20025,3205,297,295,297,295,297,57,297,57,200
C. Samsung Tax Office’s defect in the request for explanation against the Plaintiff regarding the details of deposits in 2009 of each of the instant accounts (hereinafter “instant taxation data”), and the Plaintiff explained to the effect that each of the instant accounts is irrelevant to F and E, and is related to F and E, and accordingly, the head of Samsung Tax Office (the tax office having jurisdiction over the Plaintiff’s domicile) shall provide the instant taxation data to the Defendant, who is the tax office having jurisdiction over the Plaintiff’s domicile