beta
Text
1. The part of the instant lawsuit seeking revocation of imposition of KRW 2,050,830, among individual local income tax in 2015, shall be dismissed.
Reasons
1. Details of the disposition;
A. The Plaintiff’s supply price in the taxable period of the Plaintiff’s value-added tax, global income tax, and the tax return and payment sequence of local income tax (won) C 1 C 2014 1:20,000,000 limited liability companies D 1, 2014 20,000 3 E 1, 2015 1,46,413,000 1, 2016 1, 2015 120,000,000 3 E, 2016 1, 46,413,000 1) is a personal entrepreneur who runs dental equipment wholesale business in the name of “B” from January 10, 2013 to June 11, 2017, the Plaintiff each of the following tax invoices (hereinafter “each of the instant tax invoices”).
(2) Upon filing a value-added tax return for each of the above taxable periods, the Plaintiff deducted the input tax amount in relation to each of the instant tax invoices, and included KRW 120,000,000 as necessary expenses when filing a global income tax return in 2015.
B. As to the company issuing each of the instant tax invoices related to each of the instant tax invoices, each of the following tax audits was conducted:
1) As a result of conducting a tax investigation for the first and second taxable periods of C’s No. 2014 from February 9, 2017 to April 8, 2017, the Daejeon District Tax Office determined that the tax invoice issued by C during the said period including the first tax invoice of this case was received in a false manner without a real transaction, in full view of the following: ① the company’s commencement of the business on January 23, 2014, which was confirmed to have no separate place of business; ② the company was closed ex officio on May 19, 2014; ② G, a representative of C in the name of the company, has no property and is unclear; ③ the party including the Plaintiff (B) received the tax invoice from C (G) while the actual transaction was conducted with H, and all of the tax invoices issued by C during the said period including the first tax invoice of this case were received on February 3, 2017 through March 14, 2017.