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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. Details of the disposition;
A. On January 2012, the Defendant conducted a tax investigation on D’s “D” (hereinafter “instant place of business”) located in Seocho-gu Seoul Special Metropolitan City, the Plaintiff’s mother is registered as a business operator under the name of “B” (hereinafter “instant place of business”).
B. As a result of the above tax investigation, the Defendant: (a) confirmed that the Plaintiff is a business operator of the instant workplace; (b) changed the name of the business operator of the instant workplace to the Plaintiff ex officio; and (c) imposed the Plaintiff value-added tax of KRW 12,741,610 on January 20, 2012; (b) on April 2, 2007, value-added tax of KRW 9,51,040 on global income of KRW 1,51,040 on April 2, 2012; (c) value-added tax of KRW 9,339,74,74,600 on global income of KRW 10,608; (d) global income of KRW 11,311,200; (e) global income of KRW 205; and (e) global income of KRW 205; and (e) global income of KRW 10,64,607; and (e) global income of KRW 2016,20608.
(hereinafter referred to as “previous Disposition”). (c)
① The Plaintiff filed a request with the Tax Tribunal on June 15, 2012 upon filing an objection on the imposition of value-added tax for the second period on January 20, 2012, which was made by the Defendant on February 22, 2012. ② The Plaintiff filed a request with the Tax Tribunal on June 15, 2012 with respect to each disposition made by the Defendant on April 2, 2012, but was entirely dismissed on September 28, 2012.
On May 6, 2013, the Defendant confirmed that some of the sales subject to previous dispositions on May 6, 2013 were the transactions of tax-free items under the Value-Added Tax Act, and that in 2007, 42,540 won of the value-added tax for the first year of 2007, 58,780 won of the value-added tax for the second year of 2007, 12,220 out of the value-added tax for the second year of 2008, 40,270 won of value-added tax for the first year of 209, 50,780 won of the value-added tax for the second year of 209, and 1st year of 20