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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. On December 20, 2011, the Plaintiff opened a service business (re-construction sale of house) with the trade name “B”, but closed on June 30, 2012. On February 6, 2012, the Plaintiff opened a construction business (re-construction sale of house) with the trade name “C” and closed on June 30, 2012.
B. On May 31, 2013, the Plaintiff filed a report on the total income amount of KRW 2,501,00,000 B, tax base C, tax base of KRW 198,52,00, and global income tax of KRW 46,531,110, by applying simple expense rate, based on the estimated income statement on May 31, 2013.
C. In determining the estimated amount of income pursuant to Article 80(2) and (3) of the former Income Tax Act (Amended by Act No. 11611, Jan. 1, 2013; hereinafter “former Income Tax Act”) and Article 143 of the Enforcement Decree of the same Act (Amended by Presidential Decree No. 24356, Feb. 15, 2013; hereinafter the same shall apply), the Defendant issued a revised notification on December 23, 2013 to the Plaintiff on the ground that the Plaintiff was not a person eligible for the application of the standard expense rate but a person eligible for the application of the expense rate, on the ground that the Plaintiff was a person eligible for the application of the expense rate.
(hereinafter referred to as “instant disposition”). D.
The Plaintiff dissatisfied with the instant disposition and filed a tax appeal on June 26, 2014, but was dismissed on October 6, 2014.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The gist of the Plaintiff’s assertion is that the Plaintiff is liable to join the Cash Receipt Store when the sum of the revenue amount during the immediately preceding taxable period is at least 24 million won among the business operators running a business place (service business) that is liable to join the business place (Article 162-3(1) of the Income Tax Act and Article 210-3(1)1 of the Enforcement Decree of the same Act).