Suwon District Court-2018-Gu Partnership-69821 ( April 11, 2019)

The commencement date of business on business income under the Income Tax Act shall be based on the commencement date of business under the Value-Added Tax Act.

The starting date of business on business income under the Income Tax Act shall be based on the date of business commencement under the Value-Added Tax Act, and the starting date of business in this case shall be 2013.

Article 143 of the Enforcement Decree of Income Tax Act

2019Nu10487 Revocation of Disposition of Imposing global income tax, etc.

AA, BB,CC

O Head of tax office

Suwon District Court Decision 2018Guhap69821 Decided April 11, 2019

July 3, 2019

July 24, 2019

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked. The defendant shall revoke the imposition of the global income tax for the year 2013 imposed on the plaintiff AA, the imposition of the global income tax for the year 2017, the imposition of the OOO(including additional duties), the imposition of the OOO(including additional duties) for the global income tax for the year 2013 imposed on the plaintiff BB, and the imposition of the OO(including additional duties) for the global income tax for the year 2017, which for the year 2013 imposed on the plaintiff CCC.

1. Quotation of judgment of the first instance;

This Court's reasons are as follows, except for those cases where the plaintiffs' assertion of violation of the principle of trust and good faith that is newly asserted in this Court is determined as follows: therefore, this Court's reasoning is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The addition;

The following shall be added to the 10th of the 11th judgment of the first instance.

C. Determination on the assertion of violation of the principle of good faith

On the other hand, the plaintiffs sent to the plaintiffs a notice confirming that they are subject to simple expense rate application at the time of the final return of global income tax for the year 2013, and the plaintiffs reported the defendant's guidance by applying simple expense rate. Unlike the contents of the above notice, the disposition of this case applying standard expense rate is unlawful in violation of the principle of good faith.

In this regard, it is not sufficient to admit the plaintiffs' claims only with the evidence submitted by the plaintiffs, including Gap evidence Nos. 12 and Eul evidence Nos. 12 and Eul evidence Nos. 12, and there is no other evidence to acknowledge it.

This part of the plaintiffs' assertion is without merit.

3. Conclusion

Therefore, the judgment of the first instance court is justifiable, and all appeals by the plaintiffs are dismissed.