It is legitimate to calculate the revenue amount by ACA program that manages school trainees.

The imposition of corporate tax and disposition on the omission of report on the amount of tuition fees due to confirmation of the difference between the amount of income of the ACA program, which is a program that manages school students, is legitimate.

Article 16 of the Framework Act on National Taxes

2013Guhap56058 Revocation of Disposition of Imposing corporate tax, etc.

AAAA

AA Head of the Tax Office

February 14, 2014

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

On June 11, 2012, the imposition of KRW 17,812,010 (including additional taxes) corporate tax for the business year 2008 by the head of the defendant AA Tax Office, the defendant****** the notice of change in the amount of income (income amount: KRW 76,211,606, KRW 7,360,283, KRW 2010, KRW 7,360,283, and EE: EE recorded as the date of the disposition of imposition of corporate tax for the business year 2008) is revoked (EE).

1. Details of the disposition;

A. The Plaintiff has been established for educational service business, operation business of a foreign language private teaching institute, etc., and operated the Seoul**Gu********* in the 17th century 17th century *** BB fish research institute (hereinafter referred to as a “foreign teaching institute”) and BH (hereinafter referred to as “HH”) in the second floor.

B. (1) Defendant**** The Commissioner of the National Tax Service conducted a tax investigation on the Plaintiff, the Plaintiff’s affiliated company DDR (hereinafter “DD”) and CCCC (hereinafter “CCC”) from August 31, 201 to October 10, 201, and notified the Plaintiff of the imposition of corporate tax on KRW 50,812,070 for the business year 208 (from January 1, 2008 to December 31, 2008) (from January 1, 2009 to December 31, 2009) 130,3780 for the business year 209 (from January 1, 2009 to December 31, 2009).

(2) On November 24, 2011, the Plaintiff filed a pre-assessment review request, and on January 13, 2012, Defendant********* the Commissioner of the National Tax Service determined that “The tax base and tax amount shall be calculated according to the results of re-audit of the actual revenue by taking into account the difference in refund amount and credit card sales according to the details of passbook transactions, etc., and that “the amount of the revenue and tax shall be calculated by re-audit of the contribution of the common sales and expenses to the CCC for the business year 209 and 2010, which voluntarily distributed to CCC, to calculate the tax base and tax

C. Accordingly, Defendant***** The Commissioner of the National Tax Service conducted a reinvestigation from February 1, 2012 to April 16, 2012, and notified the Plaintiff of the change in the amount of income on June 11, 2012, which is the amount calculated by subtracting the amount of refund not reflected in the ACA program, which was verified in the details of passbook transactions from the amount of the ACA program (a program managing the management of the school students, the payment of tuition fees, and the refund) used by the Plaintiff, but is the amount calculated by subtracting the amount of refund not reflected in the ACA program.

D. Defendant*** The director of the tax office notified Defendant****** the Commissioner of the National Tax Service of taxation data, and imposed corporate tax of KRW 17,812,010 (including additional tax) on June 11, 2012 on the Plaintiff (hereinafter referred to as Defendant* the director of the tax office’s imposition of corporate tax, Defendant******* the notification of changes in the amount of income of the Commissioner of the National Tax Service).

E. The Plaintiff filed an objection and filed an appeal on January 17, 2013, but was dismissed by the Tax Tribunal on April 10, 2013.

[Ground of Recognition] Unsatisfy, Gap evidence 1 to 4, 8 (including virtual number), Eul evidence 1 to 6, the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. The plaintiff's assertion

ACA program is merely an incidental financial analysis function to the management of private teaching institutes, and it is difficult to reflect the refund of tuition fees. 70% of the sales of fish driving institutes which are inevitably exempt business operators due to the restriction on tuition fees by the Gangwon-Nam Office of Education was inevitably appropriated as sales of AAAA. The portion of the portion of the tuition appropriated as the sales of AAA is not reflected but should be deducted, the plaintiff, DD, and CCC concluded a joint sales agreement (in lieu of the payment of tuition fees by the Plaintiff, the Plaintiff, D, and D's payment of tuition fees by the FF, a certain amount of tuition fees shall be distributed as the sales of CCC) and D's payment to the FF in 209. The ACA program was not reflected in the ACA program, and CCC did not inevitably contain the burden of proof that the students of CCC were allowed to attend the Plaintiff's business at the Plaintiff's place of business in 2010, but did not contain the initial sales revenue of the ACA program and the amount of the Plaintiff's participation in the ACA program.

(b) Related statutes;

It is as shown in the attached Table related statutes.

(c) Fact of recognition;

(1) The Plaintiff operated and managed a private teaching institute using the ACA program. The ACA program publicity materials include the following:

Management information system.

1. Settlement of term;

· Monthly identification of the revenue and expenditure trend of the private teaching institute

Monthly, Monthly/Period/Crewings for each processing person

and settlement of accounts / Financial Analysis / Tuition analysis

2. Records of revenue and expenditure.

Analysis of tuition fees / teaching materials / Other revenue and expenditure expenses

Function of monthly/monthly/period inquiry

· Fixed-term Settlement / Financial Analysis/ Tuition Analysis functions

3. The overall status;

Analysis of students, such as current, current, admission, and discharge.

· Possibility of sale/unpaid/Payment/Payment)

seeing the overall status of one eye;

5. Granting of authority;

and each person in charge shall be granted the authority in accordance with the business territory.

b) to check the details of deletion and change related to receipt

· the establishment of access/restrictions

6. Anti-dong.

Analysis/Comparison of the current status of operation by type and manner;

· Total income and unpaid total income /

· Inquiries by student name groups by Ban

· Doing to establish a plan to operate private teaching institutes;

8. A list of reflect payments:

· Being able to verify sales by reflect

· Being able to verify the payment history by each half form of deposit.

9. Ratification of the discharge on parole;

· identification of the current status of admission/discharge by period

· Being able to verify the payment history by each half form of deposit.

The central business system shall be the system.

1. Total disposal;

· on a screen on which the main duties of the Company have been carried out.

· Confirmation of the basic personal information /

Treatment of Admission/Entry/Discharge/Release

· Individual tuition fees/tuition fees and collection management

· the settlement of accounts of the meeting of payment / the day

Provision of an admission guide / Receipt Joint Paper

2. Financial analysis;

A monthly income statement;

Monthly Revenue / Cost / Cost Ascertainment

·Confirmation of monthly sales of tuition fees

5. Processing all teaching materials;

Sale of teaching materials by half and half of each student;

· Processing from the registration of teaching materials to the sale and receipt;

Providing details of entry/exploitation and/or withdrawal;

· Inventory management of teaching materials

Additional Dong Services

2. Credit card terminals;

Services applied to a credit card terminal in linkage with ACA200 so that it can settle a credit card terminal by automatically recognizing the amount subject to payment on the terminal.

· Payment processing of students automatically at the same time as credit card settlement.

even a number of business operators shall be treated in a single device.

Detailed indication of the details received and processed in the receipt (the name of the class, the cost of teaching materials, etc.)

4. Virtual account:

School parents shall grant a bank account with a thickness to receive monthly tuition fees conveniently, and ACA200 shall provide a linkage service that can verify and process real-time deposit details in ACA200.

5. Online card settlement;

The function of the ACA200 system is to ensure that students/students can make payments by credit card on the website of the private teaching institute for the payment of tuition fees of the private teaching institute and that the ACA200 system can link the confirmation and receipt processing of settlement details.

6. Issuance of Cash Receipts;

The function of issuing cash receipts rapidly and conveniently at the time of receipt is to immediately issue cash receipts connected to the National Tax Service.

(2) The Plaintiff was paid with a credit card or received tuition fees in the name of the Plaintiff’s representative EE or a deposit account in the name of the Plaintiff, or in the form of direct cash receipt.

When a student cancels his/her participation, he/she shall be treated as follows in accordance with the settlement method:

1. Credit card settlement: If the Plaintiff requests the card company to cancel its approval through the device before the slips are purchased at a bank, etc., the card company shall be subject to the cancellation of its approval from the card company. If the slips are purchased after the purchase of the slips, the Plaintiff may request the cancellation of the transaction through the device, refund the amount deposited at the same time, and cancel its approval after receiving the refund of the price.

② Deposits without passbooks or cash receipt: The Plaintiff’s account opened in the name of the Plaintiff was withdrawn and refunded to the students.

(3) Defendant***** According to the results of the investigation by the Commissioner of the National Tax Service, ACA programs contain specific descriptions of students, class subjects, payment dates, payment deadline, cash, passbook, card-free account, and refund payment details. The ACA programs and the details of financial transactions were consistent with considerable parts.

The plaintiff did not record and keep accounting books separately except the ACA program, but received data from ACA program periodically and stored them in the electronic file form.

(4) Defendant***** The Commissioner of the National Tax Service based on the calculation of sales amount on ACA program tuition fees, and calculated the omitted sales amount by admitting the amount of refund not reflected in ACA program, such as the details of passbook transactions and the amount of tuition fees on ACA program, and the amount verified as the amount reported by another corporation due to the transfer of instructors, and the amount of refund not reflected in ACA program, including the amount of refund due to the withdrawal from instructors, as deductible expenses, based on the supporting documents submitted by the Plaintiff in the course of re-audit according to the pre

[Ground of recognition] The entry of Gap evidence Nos. 3, 7, Eul evidence Nos. 2 and 3, and the purport of the whole pleading

D. Determination

(1) Generally, in a lawsuit seeking the revocation of a tax imposition disposition, the burden of proving the facts of taxation requirements exists on the taxable person. However, if the facts alleged in the facts of taxation requirements in light of the empirical rule in the specific litigation process are revealed, it cannot be readily concluded that the pertinent tax disposition was an unlawful disposition that failed to meet the taxation requirements, unless the other party proves that the pertinent facts in question were not eligible for the application of the empirical rule (see Supreme Court Decision 2006Nu6604, Feb. 22, 2007).

In addition, if a corporation fails to enter its sales in an account book despite the fact of sales, the omitted sales amount shall be deemed to have been leaked to the company, and as long as the revenue of the corporation out of the company is not clear, the income of the representative shall be disposed of as a bonus. In such a case, the extraordinary circumstance that the omitted sales amount is not leaked to the company, or it is obvious that the revenue belongs to the company, must be proved by the person liable for duty payment who asserts it (see Supreme Court Decision 2007Du3855, Jun. 26, 2008).

(2) We look at this case’s health class, ① credibility of the ACA program: The ACA program provides that tuition fees and teaching material expenses are generated and collected, ② revenue and expenditure trends of private teaching institutes are monthly and monthly, and it includes financial functions that can analyze and respond to total income and unpaid total amount. In fact, the Plaintiff has registered the ACA program in detail, including class life subjects, class subjects, payment date, payment deadline, payment method, refund details, etc., which are consistent with the Plaintiff’s transaction details. The Plaintiff kept the content of the ACA program registration in the form of an electronic file with an annual download. The Plaintiff did not record and keep account books separately from the ACA program or the DD file; ② The problem of the ACA program program is that the Plaintiff claimed by the Plaintiff cannot be seen as having violated the ACA program’s content due to lack of evidence or payment details of tuition fees under the KCA program under the ACA program’s CA program’s non-performance or joint sales agreement; ③ The Plaintiff’s non-payment details of the ACA program cannot be seen as a lack of evidence or non-payment details of the ACA agreement.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.

(c)