beta
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 an individual entrepreneur who filed a return on and paid income tax on business income (business code: 940302, category: kind of business) and business income generated from real estate lease, which accrues from the supply of personal services under the Income Tax Act, by contributing to Drama, film, etc.
B. The Plaintiff submitted a global income tax return for each business year from 2013 to 2016, and submitted a global income tax return for each business year from 2013 to 2016, the Plaintiff calculated the amount of income according to standard expense rate for personal service income as indicated in Table 1, and calculated the amount of income by double entry bookkeeping for real estate lease income. 2) Furthermore, the Plaintiff filed a comprehensive tax return as listed in the following table 1 by adding an unreported additional tax (2013 to 2015) or an inorganic additional tax (2016 to global income tax for 2016) calculated by multiplying the determined tax amount for each business year by the ratio of personal service income to global income.
C. On July 17, 2018, the Plaintiff filed a claim for correction to the effect that, in calculating the global income amount for each business year belonging to the year from 2013 to 2016, KRW 298,889,376, which corresponds to part of the amount of tax returned and paid as stated in the above Table 1, the Plaintiff filed a claim for correction (hereinafter “instant claim for correction”) with the Defendant to request the refund, as stated in the purport of the purport of the claim, on the grounds that the amount of income increases by making it KRW 0 as necessary expenses for personal services and the additional tax without filing
The instant claim for correction is based on the premise that the remainder of the penalty tax, other than some additional tax, is appropriated for the principal tax to be increased.
The defendant's refusal disposition of this case is in accordance with Article 70 (4) of the Income Tax Act on August 23, 2018.