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(영문) 인천지방법원 2018.03.30 2016구합54262
부가가치세등부과처분취소
Text

1. On November 26, 2015, the Defendant’s value-added tax, corporate tax, and comprehensive real estate holding tax stated in attached Form 1, which was against the Plaintiffs.

Reasons

Details of the disposition

A limited liability company F (hereinafter “F”) operated a sand and gravel manufacturing business in Kimpo-si G, Kimpo-si, and closed on March 14, 2016.

From August 16, 2012 to the closure of business, F’s employees were the Plaintiffs, H, and 17 members. Of their shares, H was 35%, I, the spouse of H, 10%, Plaintiff B, 15%, Plaintiff C, D, and E owned 5%, respectively.

F In arrears with the amount of KRW 40,393,980 and KRW 195,09,99,950 for the second period of value-added tax in 2013 and KRW 48,151,770 for the first period of value-added tax in 2014, KRW 30,420,580 for the second period of value-added tax, KRW 444,403,430 for the second period of value-added tax in 2012, KRW 37,178,820 for the comprehensive real estate tax in 2014 (hereinafter “instant national tax”), the amount of KRW 795,648,530 for the total amount of KRW 795,648,530 for the first period of duty to pay taxes in Seoul Central District Court on November 5, 2015; the Defendant, as a specially related person, designated the Plaintiffs’ share in the national tax in arrears as of KRW 10% as of the date of establishment.

(1) The amount of value-added tax for the second period of December 31, 2013; 20.31. The amount of value-added tax for the second period of December 31, 2014; 31.7, 381, 100; 762; 230. the comprehensive real estate tax for the 203th period of June 1, 2014; 30.4. The amount of tax for the 201.3 years of 203 years of 2013; 4.4. The amount of tax for the second period of value-added tax for the second period of 203 years of 2013; 3.4. The amount of value-added tax for the second period of value-added tax for the 203 years of 2013 of 2014; 3.4. The amount of value-added tax for the second period of value-added tax for the 2013 of 2014.

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