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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is an individual entrepreneur who runs the housing construction and sales business under the trade name B (Seoul Mapo-gu), D (E), F (Seoul Mapo-gu G).
The Plaintiff filed a comprehensive income tax return for the year 2013 and 2014.
B. From January 27, 2016 to December 13, 2016, the Defendant conducted an individual integrated investigation on the Plaintiff, and confirmed the omission of revenue amount, etc., and subsequently corrected the amount of global income tax of KRW 132,949,54 (including additional tax), and the global income tax of KRW 104,066,754 (including additional tax) for the year 2013 to the Plaintiff on February 6, 2017.
C. 1 The Plaintiff asserted that “1,00,000 won,” including the use of personal credit cards, sales commission, and donations of KRW 31,00,000 paid to H organization Seoul Branch from January 1, 2012 to December 31, 2014, was an administrative expense related to the business, and filed an objection with the head of Seoul Regional Tax Office on March 16, 2017.
2) The Defendant deducted KRW 9,812,530 from the Plaintiff’s global income amount attributed to year 2014, the amount of KRW 1,000,000,000,000 was deducted. On April 3, 2017, the Seoul Director of Seoul Regional Tax Office decided to rectify the tax base and tax amount by re-auditing the Plaintiff’s amount of KRW 58,85,93 and KRW 34,902,513 as the amount of credit card used in April 2013 and the amount of KRW 34,502,513 as the amount of credit card used in year 2014 to the Defendant on April 20, 2017.
4) According to the determination of the reexamination as above, the Defendant recognized the total amount of KRW 14,895,70 (advertising expenses, etc.) and the total amount of KRW 7,719,110 (advertising expenses, etc.) in 2014 as necessary expenses, and corrected the amount of KRW 3,692,358 in the disposition imposing global income tax for the imposition of global income tax for the year 2013 and the amount of KRW 3,692,358 in the disposition imposing global income tax for the year 2014 (including the disposition imposing global income tax for the imposition of KRW 122,373,440 in the disposition imposing global income tax for the remaining year 2013 after correction, etc. by the Plaintiff as above and the Defendant’s disposition imposing global income tax for the imposition of global income tax for the year 2014 as additional tax.