beta
Text
1. On January 4, 2016, the Defendant imposed penalty tax amounting to KRW 11,716,623 on the Plaintiff for the year 2014.
Reasons
1. Details of the disposition;
A. On June 25, 2012, the Plaintiff registered his/her business with the trade name “B”, and closed the pertinent private teaching institute on June 30, 2015, on the following grounds: (a) the Plaintiff registered his/her business with the trade name “B”; (b) the Plaintiff registered his/her business under the trade name “C”; (c) the interior fishery; and (d) the Plaintiff registered his/her business under the trade name “D” on October 11, 2013; and (d) the Plaintiff operated his/her wholesale and the product brokerage business.
B. On November 2015, the director of the Songpa District Tax Office conducted an integrated tax investigation on the Plaintiff’s individual entrepreneur around November 2015, the Plaintiff is the Plaintiff.
With respect to each business set forth in paragraph (1) (hereinafter “each business of this case”), the following facts were found to have omitted a total of KRW 327,281,818, and the total of KRW 940,350,214, and the total of KRW 918,039,204, and the total of KRW 2014,00,000,000 for annual income in 2013 as follows, and each taxable year was calculated based on the amount of income determined by estimation as standard expense rate for each taxable year, the total income tax for 2012 shall be KRW 13,402,210 (including additional tax), global income tax for 2013,373,840 (including additional tax), global income tax for 2014, global income tax for 89,209,730 (including additional tax) for 2014.
Classification 2013 (Unreported Report) B 327,281,818 won 914,736,364 won in 2014 (Unreported Report) 550,655 won in total 1,792,676,727 won in C 249,602,727 won in 249,602,727 won in D 117,768,605 won in 117,768,605 won in 25,613,850 won in 25,613,613,850 won in total,327 won in 9,327,818 won in total, 940,518 won in total, 327,940,214 in 214,98,361 in 28,637,605 won in 205.
C. Accordingly, on January 4, 2016, the Defendant imposed global income tax of KRW 13,402,210 (including additional taxes), global income tax of KRW 133,373,840 (including additional taxes), global income tax of KRW 133,373,840 (including additional taxes), and global income tax of KRW 89,209,730 (including additional taxes) for the year 2013 on the Plaintiff.
(hereinafter referred to as “instant Disposition 1” or “instant Disposition 3” in sequence). [Ground of recognition] There is no dispute, and evidence Nos. 1 through 3, and Nos. 1 through 3.