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Reasons
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(영문) 서울행정법원 2019.05.31 2017구합74696
종합소득세등부과처분취소
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1. The plaintiff's claims against the defendants are all dismissed.

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

Reasons

1. Details of the disposition;

가. 원고의 지위 원고는 1999. 7. 1.경부터 2015. 6. 1.까지 남양주시 B에서 ‘C’이라는 상호로 음료 및 스낵 등을 PC방에 납품하는 도소매업을 영위하였다.

B. From March 9, 2015 to the same year, the director of the Namyang-ju Tax Office imposed value-added tax on Defendant 1

6. By the end of February, the Plaintiff conducted a tax investigation with respect to the Plaintiff and confirmed that the Plaintiff used the borrowed name account in the name of D (hereinafter “instant borrowed name account”).

2) Accordingly, the head of Namyang District Tax Office’s income amount of KRW 22,806,00,000, excluding the value-added tax amount of KRW 14,137,000,000 from 2010 to 2014, deducting the Plaintiff’s business account amount of KRW 29,894,00,000 from the Plaintiff’s business account and the instant borrowed account amount of KRW 29,894,00,000 (hereinafter “the instant borrowed amount”). The amount of KRW 22,806,000,000, excluding the amount of value-added tax, shall be the amount of KRW 14,137,000,000 from the amount of income already reported by the Plaintiff (hereinafter “the instant borrowed amount of sales”).

On August 11, 2015, the Plaintiff notified the Plaintiff of the total amount of value-added tax of KRW 1,630,376,310 as listed below. The amount of the taxable period (including KRW and penalty tax, KRW 75,872,870, KRW 93,579, 190, January 1, 2011, KRW 136,027,027, KRW 174,012, 610, KRW 198,973, KRW 219,256, 420, KRW 326,045, KRW 282, 2010, KRW 174,012, KRW 610, KRW 2012, KRW 300, KRW 219, KRW 256, KRW 2013, KRW 326,045, 610, KRW 2836,675,2016,2767

C. The head of the Namyang District Tax Office, who imposed global income tax, notified the head of the relevant tax office of the assessment data on the omitted sales of the instant case to the head of the relevant tax office. Accordingly, on August 17, 2015, the head of the relevant tax office notified the Plaintiff of the total global income tax amount of KRW 1,684,920,340 as follows.

Amount of the taxable period (including won and additional tax) for the year 2010 305,717,460 as the year 201 305,717,460 as the year 201 394,354,940 as the year 2013 1,684,920,340 as the total of 910,120,080 as the year 2013

D. The Plaintiff’s objection and the Plaintiff’s rectification of reduction.

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