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1. All of the plaintiff's claims are 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 business of selling teaching materials for young children under the trade name of “C” in Jeon-nam-gun B.
B. On May 31, 2011 and May 31, 2012, the Plaintiff filed a final return on global income tax for the year 2010 and year 2011 with the Defendant on May 31, 2011, and on May 31, 2012, the Plaintiff filed a final return on global income tax for the year 2010 and year 2011. In the case of the business year 2010, the Plaintiff reported the total amount of income as KRW 2,742,848,986, the necessary expenses as KRW 2,645,701,13, the total amount of income as KRW 5,102,114,777, the total amount of income as KRW 4,90,465,013.
C. As a result of the Defendant’s tax investigation and the Defendant’s notice of global income tax correction from July 25, 2013 to November 27, 2013, the Plaintiff issued a notice of global income tax assessment with respect to the Plaintiff: (a) determined that the Plaintiff omitted the amount of income and necessary expenses at the time of filing the global income tax return for the year 2010 and 2011; (b) determined that the amount of income was added and the necessary expenses were additionally recognized; and (c) notified the Plaintiff of the rectification of KRW 972,043,190, global income tax for the year 2010 and global income tax for the year 2011.
1) At the time of filing a global income tax return for the year 2010, it was determined that the Plaintiff omitted the amount of KRW 3,491,807,90,09, and additionally recognized the necessary expenses corresponding thereto 2,442,896,695, and the necessary expenses incurred in relation thereto were additionally recognized. The aforementioned necessary expenses included the amount of KRW 2,158,117,855, and sales incentives of KRW 299,778,840, and the estimated amount of KRW 1,500,000, and deducted the excessive reported amount of KRW 16,50,000 at the time of filing a global income tax return for the year 2011; 2,795,523,676, which was omitted from the amount of global income tax for the year 201, and additionally recognized the amount of KRW 2,79,737,787,790,790,709,7000.
The plaintiff.