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(영문) 수원지방법원 2015.09.22 2014구합2035
부가가치세부과처분취소
Text

1. All of the instant lawsuits are dismissed.

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

Reasons

1. Basic facts

A. The Plaintiff is a corporation that engages in trucking transport business, etc. as a business entity, and registered and managed the ownership of a vehicle with A, etc. as the Plaintiff, and entered into a contract for vehicle-oriented management with the purport that the actual operation of the vehicle is to be decided by A, etc. who is a fold owner, and received monthly management expenses from A and other

B. A around November 2008, the Plaintiff notified the borrower of his intent to increase the management expenses from the former KRW 165,000 to KRW 50,000,000, but filed a lawsuit claiming the management expenses, etc. with the Suwon District Court as it did not pay the increased management expenses. The Plaintiff did not pay the increased management expenses.

On November 6, 2009, the above court rendered a judgment in favor of the Plaintiff on the part of the lower court that rejected the Plaintiff’s assertion regarding the raising of management expenses (hereinafter “relevant judgment”), and the relevant judgment became final and conclusive on October 19, 2010 following an appeal and final appeal.

C. On April 26, 2010, the Plaintiff filed a preliminary return of value-added tax on the first quarter of the year 2010, and filed a final return on July 25, 2010. On October 25, 2010, the Plaintiff filed a preliminary return of value-added tax on the second quarter of the year 2010, and filed a final return of value-added tax on January 25, 201.

However, on September 7, 2010, the defendant did not pay the amount of tax reported by the plaintiff, and the defendant imposed the value-added tax of KRW 4,451,281 (including the additional tax) for the first term of 1,010 on the plaintiff. On March 8, 2011, the second term of value-added tax of KRW 9,448,560 (including the additional tax) was imposed on the plaintiff.

Meanwhile, on February 12, 2014, the Plaintiff anticipated to receive management expenses raised from a local borrower, and filed a preliminary and final return of the first and second portions of value-added tax in 2010, and the grounds for filing a request for correction arose due to the final and conclusive judgment of the relevant case that is inconsistent with the foregoing, submitted a request for correction to the Defendant on February 12, 201

(e).

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