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(영문) 의정부지방법원 2015.08.18 2013구합2919
종합소득세 등 부과처분취소
Text

1. The Defendant imposed a global income tax of KRW 63,740,771 on the Plaintiff on December 7, 201, as global income tax of KRW 63,740,771, which belonged to the year 2008.

Reasons

1. Details of the disposition;

A. The Plaintiff is the owner of the building B in Yongsan-gu, Yongsan-gu (hereinafter “instant building”).

The plaintiff is running a real estate rental business and parking lot service in the building of this case.

B. The defendant from March 16, 2011 to the same year

4. As a result of the investigation of value-added tax on the Plaintiff from 205 to 2010, the Plaintiff omitted the aggregate of KRW 922,957,00 in real estate rent and parking lot revenue from 2005 to 2010. On December 1, 2011, value-added tax of KRW 10,34,220 for the second year of 2006, value-added tax of KRW 11,73,470 for the first year of 207, global income tax of KRW 17,235,50 for the second year of 208, KRW 208, KRW 17, KRW 208, KRW 200 for the second year of 208, KRW 17, KRW 235,50 for the second year of 207, KRW 208, KRW 17, KRW 280 for the second year of 208, KRW 209 for the second year of value-added tax for 209 for the second year of 208.

C. Accordingly, on March 6, 2012, the Plaintiff filed an appeal with the Tax Tribunal on March 6, 2012. On June 26, 2013, the Tax Tribunal accepted the claim that the amount of cash input in which the source of revenue calculated from 2006 to 2010 was not known as the amount of revenue in the taxable period should be included in KRW 312,00,000, which was deposited in cash by the Plaintiff, should be excluded from the amount of revenue since the said amount of cash deposited in the said account or deposited in other accounts is included. The review of whether the amount of 312,662,853 should be deducted from the amount of revenue in the said taxable period, thereby correcting the tax base and tax amount according to the results, and decided that the remainder of the Plaintiff’

The defendant shall make decisions by the Tax Tribunal.

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