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(영문) 대구지방법원 2018.07.04 2017구합22628
법인세등부과처분취소
Text

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. Plaintiff’s value-added tax return 1) The Plaintiff was established on April 10, 199 and engaged in wholesale and retail business of non-metallic metals, etc., and was ex officio closed on December 31, 2016, and B is the Plaintiff’s representative director. B) The Plaintiff is the Plaintiff’s representative director, as shown below [Attachment 1], from the second half of 2014 (from July 1, 201 to December 31, 2015; hereinafter the same shall apply) to the first half of 2015, as set forth below:

6. To 30. Hereinafter the same shall apply.

up to C, D, E, and F (hereinafter referred to as “F”)

(B) Although G and investigation closure report (Evidence 2) are indicated as “J”, according to the prosecutor’s non-prosecution notice (Evidence 6) and electronic tax invoices (Evidence 7-5 of Evidence A) the trade name is “G”. H, I, and other seven purchase offices (hereinafter “purchase offices”).

(3) The Plaintiff was issued a tax invoice of KRW 16,469,49,497,470 in total with the supply value of KRW 16,470. The Plaintiff was issued a tax invoice of KRW 16,469,467,470,470,4770,902,079, 397,595,400 G 396,7430,7430,743,30330 C7,859,740,9402,418,5405,540,540,5405,567,730,7630,740,5767,570,5305,70,7630,7405,750,767,750,750,000,000 of the supply value of each taxation period for each purchaser.

4) In addition, while filing a return on the corporate tax attributed to the business year 2014 and the corporate tax attributed to the business year 2015, the Plaintiff paid corporate tax by adding the value of supply pursuant to the above purchase tax invoice issued by the purchaser to the necessary expenses. (B) The investigation agency, such as the head of Seomancheon Tax Office, etc., conducted the tax investigation on the purchase price of the Plaintiff, thereby issuing the purchase price to the Plaintiff without real transaction

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