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(영문) 수원지방법원 2015.11.11 2014구합60642
부가가치세부과처분취소
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. The Plaintiff is a company established on April 16, 1997 and engaged in the business of selling agricultural materials facilities and fruit water facilities. B is the representative director of the Plaintiff, C is the former representative director of the Plaintiff, and C is the former representative director, and C’s wife D is the Plaintiff’s shareholder.

B. While investigating the internal investigation related to the fraud of subsidies, the Suwon District Court Administration found that the Plaintiff was guilty of omitting sales by depositing part of the business income into the Plaintiff’s personal account, not the Plaintiff’s account, and notified the Defendant of the omission of sales. On October 9, 2013, the Defendant confirmed on October 9, 2013 that the Plaintiff omitted sales of KRW 2,50,520,311 in the manner of receiving the Plaintiff’s sales to be deposited into the Plaintiff’s account from June 30, 2009 to June 30, 2013 (hereinafter “instant account”).

C. On December 5, 2013, the Defendant added the Plaintiff’s omitted sales to its gross income for the business year 2009, and added the Plaintiff’s KRW 12,687,840 for corporate tax for 209, KRW 176,935,210 for the business year 2010, KRW 197,277,50 for corporate tax for the business year 2012, KRW 424,590 for corporate tax for 207,424, and KRW 590 for each of the instant disposition (hereinafter “instant disposition imposing corporate tax”). As for the amount of which ownership is unclear, the Defendant notified the Plaintiff of the disposition imposing corporate tax for 209, KRW 72,795,350 for the Plaintiff’s representative director, KRW 659,324,546, KRW 369,960 for the business year 201, KRW 208, KRW 3604, KRW 201 for the corporation director reverted for 201.

The Plaintiff is dissatisfied with each of the dispositions of this case on February 26, 2014.

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