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(영문) 의정부지방법원 2014.03.25 2013구합1756
과세처분무효확인
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. From October 31, 1996 to October 31, 1996, the Plaintiff is registered as a business operator to engage in the cemetery management service business under the trade name “C” (hereinafter “C”) in Seocheon-si B.

B. The Defendant: (a) deemed that the Plaintiff created an illegal cemetery of river season and omitted a report on the amount of revenue received from the sale and management of the cemetery on September 30, 201; and (b) imposed global income tax (115,802,380 won for the year 2006; (b) 131,47,420 for the year 207; (c) 25,080,450 for the year 209; and (d) 37,369,29,290 for the year 206, 201 for the year 206, 205, 201 for the year 205, 205, 209 for the year 205, 201 for the year 205, 206, 251, 2510, 2006, 17, 246, 290 for the year 207, 2909.

(hereinafter referred to as "each of the dispositions of this case")

On September 201, the Plaintiff filed an application with the Defendant for the deferment of collection of each of the instant dispositions on the grounds that time is necessary for raising funds to pay the said taxes. On October 12, 2011, the Defendant received as security the amount of 86,903 square meters of land and E forest land owned by the Plaintiff and 21,719 square meters of land and issued a deferment of collection as to each of the instant dispositions to the Defendant.

As the Plaintiff did not pay the tax even after the grace period has expired, the Defendant seized the forests and fields D and E in the Ma on June 15, 2012.

E. The Plaintiff dissatisfied with the above attachment disposition and filed a request for review on November 2, 2012, but the request for review was dismissed on or around December 2012.

【Ground of recognition” without any dispute, Gap evidence 1, Eul evidence 1-9, Eul evidence 2-1 through 4, Eul evidence 4, and the purport of whole pleadings

2. The defendant's judgment on this safety defense shall be subject to a request for examination or a request for judgment which is the procedure of the previous trial under Article 56 (2) of the Framework Act on National Taxes

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