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(영문) 부산지방법원 2017.11.02 2017구합21846
종합소득세부과처분무효확인
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 submitted to the Defendant a donation receipt (hereinafter “instant donation receipt”) with the purport that it donated KRW 7.3 million in 2009, KRW 7.7 million in 2010, and KRW 3.5 million in 2013 to D (representative E; hereinafter “the instant temple”) a religious organization located in Busan Northern-gu B, Busan (hereinafter “the instant temple”) while working for Samsung Fire Immuna Adjustment Co., Ltd., and received a donation income deduction on global income tax for the pertinent year from the Defendant.

B. As a result of the investigation into the tax offense against the instant temple from March 24, 2014 to July 31, 2014, the head of the North Busan District Tax Office: (a) stated that the instant temple, including the instant donation receipts, issued a false donation receipt amounting to KRW 3.4 billion in 2009, KRW 3.4 billion in 2010, KRW 3.4 billion in 2010, KRW 1.8 billion in 2011, KRW 1.7 billion in 2012, and KRW 40 million in 2013, and notified the Defendant of the taxation data.

C. On December 1, 2015, the Defendant denied the Plaintiff’s donation income deduction and calculated the global income tax calculated by adding up 13,789,000 won of global income tax of 5,036,490 won to the omitted portion of global income tax of 2009.

2010, global income tax of 3,181,090, global income tax of 2013, global income tax of 1,313,840.

(hereinafter “Disposition in this case”). [Grounds for recognition] The fact that there is no dispute, entry in Eul Nos. 1-3 (including a serial number), and the purport of the whole pleadings.

2. The plaintiff's assertion and judgment

A. The plaintiff asserted that the plaintiff donated cash to the temple of this case and was normally issued the donation receipt of this case, but the defendant did not recognize it as a donation by concluding it as a false donation receipt. The disposition of this case is significant and apparent that it was made without the grounds of disposition, and thus, it is null and void.

(b) The details of the relevant statutes are as shown in the attached statutes.

(c) judgment 1.

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