logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울행정법원 2015.01.09 2014구합7275
종합소득세부과처분취소
Text

1. Of the instant lawsuit, the portion exceeding KRW 4,007,630,010 as global income tax for the year 2007 and the portion reverted to year 2008.

Reasons

1. Details of the disposition;

A. The Plaintiff is a business operator who manufactures a rear light for automobiles with the trade name “C” located in the Namdong-gu Incheon Metropolitan City, and supplies it to the Korean Branch Co., Ltd.

B. The Defendant determined that “the Plaintiff appropriated necessary expenses, such as raw material cost, outsourcing processing cost, welfare cost, repair cost, transportation cost, and expendable goods cost (hereinafter “instant expense”) from 2007 to 2010 without proving evidence,” and that the Plaintiff’s global income tax of KRW 4,768,424,860 (including additional tax of KRW 224,315,257), global income tax of KRW 2,012,876,860 (including additional tax of KRW 871,981,291), global income tax of KRW 4,978,613,690 (including additional tax of KRW 1,97,970,950, 197, 1950, 208, 20816, 2086, 2081, 2086, 206, 296, 2086, 2086, 2016

C. After that, on January 24, 2013, the Defendant issued a revised notice of reduction of the global income tax of 760,794,850 won, global income tax of 2007, global income tax of 340,452,380 won, global income tax of 2008, global income tax of 898,687,150 won, global income tax of 2009, global income tax of 2009, and global income tax of 1,086,958,040 for 2010.

On April 30, 2013, the Plaintiff appealed and filed a petition for an inquiry with the Tax Tribunal. On January 16, 2014, the Tax Tribunal rendered a decision to the effect that “the imposition disposition of global income tax for 2009 years from the disposition of October 4, 2012, which was revised to be reduced, and the imposition disposition of global income tax for 2010 years from the disposition of October 4, 2012, the assessment disposition of global income tax for 2009 shall be estimated, and

(hereinafter referred to as “instant disposition” in the imposition disposition of global income tax for the year 2007 and the imposition disposition of global income tax for the year 2008, which was revised on October 4, 2012. / [The grounds for recognition] of absence of dispute, entry in Gap’s 1, 2 (including additional numbers; hereinafter the same shall apply), Eul’s 1 and 2, and the purport of the entire pleadings, as a whole.

2. Reduction in the instant lawsuit.

arrow