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The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
Reasons
1. Basic facts
A. The Plaintiff’s status is a duty-free business entity who has been engaged in the Kim processing business from December 1, 2005 to the name of Jeondo-gun, Jeonnam-do as C fishery.
B. On January 2012, the Plaintiff filed the report on current status (hereinafter “the report on current status”) with the income amount of KRW 193,750,40, and KRW 588,898,200, among the total income amount of KRW 782,648,60 in 201, which is proved by the list of total account statements by customer address (hereinafter “income amount issued in the following”) as a result of the Plaintiff’s report on current status (hereinafter “the report on current status”) under Article 78 of the Income Tax Act.
At the time of the instant report on the current status, the account statement for the full-time food corporation and the Grand Sea Co., Ltd. (hereinafter “ full-time food”) was not included in the list of invoices submitted by each customer at the time of the instant report on the current status, and the income amount of the said company was not included in the receipt amount of account issuance.
Since then, at the time of the report on the present situation of this case, the Defendant pointed out that the amount of the invoice issued does not coincide with the actual amount because the account statement (value 115,080,000 won) and the account statement (value 15,120,000 won) on the aggregate invoice for all food submitted by the Plaintiff at the time of the report on the present situation of this case was omitted.
Accordingly, the Plaintiff reflects the omission in the account statement on April 12, 2012, the total amount of income in the year 2011 shall be KRW 782,648,600 in the same way as the previous one, and the amount of income issued in the account statement shall be the sum of KRW 193,750,400 in the amount of income issued in the account statement at the time of the report on the present status of this case, including KRW 193,750,400 in the total amount of KRW 130,200,000 in the total amount of income from the genetic food
(2) The amount of other revenue shall be an amount calculated by subtracting the amount of 130,200,000 won from the amount of 588,898,200 won from the amount of other revenue as at the time of the report on the present status of this case, which was 458,698,200 won.
As a result, a revised report on the current status of the workplace was filed.
C. The Plaintiff’s global income tax attributed to year 201.