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1. Revocation of a judgment of the first instance;
2. The director of the tax office's office of defendant Kimhae-do applied to the plaintiff (appointed party) on June 4, 2013, in 2010.
Reasons
1. Details of the disposition;
A. The Plaintiff (designated parties; hereinafter “Plaintiffs”) and the Selection B (hereinafter “B”), and the Plaintiff and B (hereinafter “Plaintiffs, etc.”) operate oil wholesale and retail business, such as duty-free oil, in the trade name of “D gas stations” in Kimhae-si, Kimhae-si, and the Plaintiff, etc. were joint operators of 50% shares by 2010, respectively. The Plaintiff is a sole operator from 2011 to 201.
B. According to the Busan Regional Tax Office’s audit and inspection records of the Board of Audit and Inspection, the Defendants notified the Plaintiff, etc. of the total amount of KRW 261,590,390 (163,051,790, 2011, and KRW 98,538,600 (hereinafter “instant refund”) of individual consumption tax, traffic, energy, and environment tax, education tax, and driving tax refunded to the Plaintiff, etc. in 2010, and KRW 261,590,390 (hereinafter “individual consumption tax, etc.”) in accordance with the Plaintiff, etc.’s annual tax audit and inspection report of the Board of Audit and Inspection (hereinafter “instant refund”).
Accordingly, on March 22, 2013, the Plaintiff, etc. filed a revised return of the comprehensive income tax (hereinafter “the revised return of this case”) and paid the refund of this case in addition to the total amount of income in 2010 and 2011.
C. On May 31, 2013, the Plaintiff filed a request for correction against the head of the competent tax office of Suwon, on the aggregate of KRW 23,580,020, and KRW 7,033,919, and KRW 30,613,939, and KRW 31,120,326, and KRW 5,586,097, and KRW 36,706,423, and on July 11, 2013, the Plaintiff filed a request for correction against the head of the competent tax office of Suwon for correction of KRW 25,886,73, and KRW 6,427,675, total of KRW 314,408, and KRW 314,408.
On June 4, 2013, the head of the Si/Gun/Gu office of the defendant Kim Young-soo issued a provisional corrective disposition to the plaintiff, and on September 3, 2013, the head of the Si/Gun/Gu office of the defendant Kim Young-chul issued a provisional corrective disposition (hereinafter referred to as the "instant provisional corrective disposition").