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1. The Defendant’s imposition of value-added tax of KRW 5,102,370, which was imposed on the Plaintiff on October 21, 2014, shall be revoked.
2...
Reasons
1. Details of the disposition;
A. The Plaintiff is an entity that runs an attorney-at-law business from February 12, 2004 to February 12, 2004.
B. From July 28, 2014 to September 24, 2014, the Defendant: (a) conducted global income tax investigation for the taxable year 2013 from 2010 to the Plaintiff (hereinafter “instant tax investigation”); (b) determined that the Defendant omitted sales of KRW 88,958,720 in total as indicated in the separate sheet No. 1 (hereinafter “instant list”), following the investigation into the account of the retired employee B, C, and the fact inquiry to the litigant, and the Plaintiff’s explanation; and (c) omitted sales of KRW 88,958,720 as indicated in the separate sheet No. 1 (hereinafter “instant list”).
Accordingly, on October 21, 2014, the Defendant calculated all omitted sales as a tax base for each taxable period; on October 21, 2014, the Plaintiff notified the Plaintiff of the correction of value-added tax of KRW 817,530 for the first period, KRW 5,536,340 for the second period, KRW 90,440 for the first period, KRW 2,028,410 for the second period, KRW 2,028,410 for the second period, KRW 1,586,720 for the second period, KRW 2,480,850 for the second period, KRW 1,261,630 for the first period, and KRW 14,61,920 for the second period, as indicated in the following table:
(hereinafter referred to as "the previous dispositions of this case"). [Attachment] (Unit : : 4,697,520,5748,6364,6364,36490,40,400,4012,401,277277,2077,208,478,478,467,487,48636,482,464,40,40,401, 2727, 2047, 207, 2017, 207, 207, 207, 207, 2847, 207, 207, 2847, 367, 364, 365, 364, 200, 2727, 2727, 197, 209, 2009, 2719
C. In the event that the Defendant confirmed that the amount of KRW 3,400,000 paid to the dong Construction Co., Ltd. (hereinafter “Housing Construction”) among the amount omitted from sales for the second term of February 2011 was paid to the attorney-at-law who is not the Plaintiff, the name of the Dong located in Busan, the Defendant revoked KRW 3,400,000 out of the amount omitted from sales for the second term of February 2011, and the Plaintiff on August 26, 2015.