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1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is the owner of two buildings located in Suwon-si, Suwon-si (C. 98.88 square meters, D. 80.64 square meters, and 1,158.8 square meters, both the above building and the parking lot site, combined with the above building and parking lot site, and operates a leasing business since its registration as a rental business operator on October 1, 199.
B. From December 10, 2003, the Plaintiff leased the instant real estate to E with a rental deposit of KRW 50,000,000,000 per month, and KRW 6,500,000 per month. However, from January 1, 2004 to December 31, 2016, the Plaintiff: (a) prepared a detailed statement of the real estate lease price as if he/she leased the instant real estate with a rental deposit of KRW 150,000,000 without a rent from E; and (b) reported and paid the value-added tax and the comprehensive income tax thereon.
C. As a result, the head of the Suwon Tax Office (hereinafter “instant tax investigation”) conducted a personal integrated investigation on the Plaintiff from July 4, 2017 to August 22, 2017, the National Tax Basic Act was amended several times during the taxable period of the instant disposition under the former Framework Act on National Taxes (amended by Act No. 14382, Dec. 20, 2016; hereinafter the same) by, for example, the Plaintiff prepared a false lease agreement, and intentionally underreporting the leased revenue amount based on the lease agreement, etc. (amended by Act No. 14382, Dec. 2016). Since the provisions related to the instant issue only differ in some expressions, etc., the substantive content is identical, it is determined based on the former Framework Act on National Taxes (amended by Act No. 14382, Dec. 20, 2016).
Article 26-2 (1) 1 and Article 47-3 (2) of the same Act deeming that “Fraud or other unlawful act” was committed, and on October 10, 2017, a notice of correction was given to the Plaintiff, including the sum of 122,404,580 won of each value-added tax (including the penalty tax for unlawful underreporting, etc.) for the period from 2007 to 2016, such as the list of disposition (attached Form 1) (1), and the head of the tax office having jurisdiction over the defendant, etc. also made it the basis of the survey as a result of the above investigation.