early 208west 1911 (Law No. 202, 2009)

The propriety of the disposition of this case by omitting the amount deposited in the passbook

A disposition imposing tax on the person holding the name of the president and his employees by deeming the amount deposited in the head of the Tong of the person holding the name as an omission in sales.

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The imposition of value-added tax amounting to KRW 128,338,300, special consumption tax amounting to KRW 141,419,370, and the imposition of KRW 57,119,980 against the Plaintiff on February 1, 2008 by Defendant AB director of the tax office and the imposition of KRW 57,119,980, all of which are imposed on the Plaintiff on February 11, 2008 by

1. Details of the disposition;

“A. From April 1, 2003 to June 11, 2005, the Plaintiff jointly operated an entertainment drinking house (hereinafter “instant place of business”) with the Plaintiff’s share of 27% from thisCC, DoD, ParkE, and ParkF, and with the Plaintiff’s share of 117-7 above ground, from the first floor of the Seoul BB-Gu GGG-dong to HH (hereinafter “instant place of business”). The Plaintiff’s name was registered in the name of Kim J from April 1, 2003 to November 1, 2004 in the name of the Plaintiff, from November 2004 to June 11, 2005. However, the joint business operators of the instant place of business reported the sales amount of 204 KRW 2,020,268,000, value-added tax from February 1, 2004 to June 11, 2005 (the pertinent sales amount was reported and paid 1308,2005 won).

C. The director of the Seoul Regional Tax Office, after conducting a tax investigation on the instant place of business from June 20, 2007 to December 31, 2007, found it difficult to conduct a field investigation on the omitted class by books, etc., based on the following evidentiary data, that the omitted income amount between January 1, 2004 and May 31, 2005 was 990,534,000 won (47,797,000 won for 2004, 512,737,000 won for 205, and 512,777,000 won for 205) and notified the Defendants of taxation data.

(1) The basis for calculation of KRW 477,797,00 (one term amount of KRW 307,591,000, two term amount of KRW 170,206,00) in 204

"K Bank Account under the name of the Kim JJ (hereinafter referred to as "Account under the name of the KimJJ"), the LL Bank Account under the name of the same maximumCC (Account Number 155-07-********; hereinafter referred to as "N account under the name of HJ") and the KK Bank Account under the name of HN (hereinafter referred to as "NN account under the name of HJ") working as an employee of the workplace of this case at the workplace of this case at the time of the initial value-added tax return, the sum of the amount deposited for the corresponding period and the amount deposited at the corresponding period in the KK Bank Account under the name of the Kim JJ, expressed as the head of the said workplace at the time of the initial value-added tax return, shall be deemed the total sales amount for the corresponding period, and the amount calculated as omitted income amount after deducting the amount reported as the sales amount for the corresponding period at the time of the initial return of value-added tax from January 5, 2005;

The sum of the monthly sales revenue for the pertinent period indicated in the Table of the Status of Monthly Sales (No. B. 4) by the head of the department (so, the head) who is the file file of documents restored from the hard disc used by the computer in the instant workplace at the instant workplace, shall be deemed the total sales amount for the pertinent period, and the amount calculated by deducting the amount of value-added tax initially reported from the sales amount during the pertinent period from the said amount as the omitted

D. The head of Defendant BB tax office calculated value-added tax and special consumption tax by adding omitted income from taxation data to the tax base of value-added tax and special consumption tax in the pertinent taxable period. On February 1, 2008, the head of the tax office corrected and notified the Plaintiff, a joint business proprietor, of KRW 41,419,419,370 in total (including education tax) of value-added tax of KRW 22,372,770 in 204, value-added tax of KRW 22,372,770 in 204, value-added tax of KRW 64,418,420 in 205, and KRW 141,419,370 in 205 from January 2004 to May 205.

E. On February 11, 2008, Defendant AA director of the tax office notified the Plaintiff of the global income tax amount of KRW 28,129,360, and global income tax amount of KRW 28,990,620 for the year 2004 (hereinafter referred to as the “instant disposition”) to the Plaintiff on February 11, 2008.

2. The assertion and judgment

A. The plaintiff's assertion

(1) Each account in the name of Kim J, the largestM, and the HN cannot be deemed as an account related to the sales of the instant workplace for the following reasons.

① The account in the name of JJ or MM was used by them in bond business, automobile brokerage business, etc., and the account in the name of HN was used by HN’s pro-friendly Park ○○, and is not related to the sales of the instant workplace.

② Even in light of the details of transactions with the Kim J, the largestM, and the HN’s account, the amount deposited is relatively small and the same person deposits repeatedly, and thus, cannot be deemed as the details of transactions of the general liquor price.

③ The largest amount of MF served as the head of department in 2004 and as the president in 2005. The account in the name of the largest amount of MF is an account in the name of the head of department and, even if there is no difference in the details of transactions in the name of the president in the name of the president, the account in the name of the largest amount of MF is all irrelevant to the sales of the instant workplace.

④ From May 2003 to October 2004, the Kim JJ served in the instant workplace from 2004 to 5, 2005, and HN from 6, 2003 to 6, 2004. Each account in the name of Kim J, the largestM, and HNN is an account in the name of Kim J, the largestM, and HNN, regardless of the absence of any difference in the details of transactions at the time when the period of service was and the period of service was not the period of service.

(2) The statement of the sales status by the head of department in 2005 (Evidence B(16) cannot be confirmed as to whether it was restored to a computer used in the instant workplace, and the content thereof cannot be seen as being produced by accurate data.

(3) Therefore, the instant disposition based on the foregoing taxation data is unlawful.

B. Relevant statutes

As shown in the attached Form.

C. Determination

In full view of the following circumstances recognized by the statements in the evidence Nos. 1 through 5 and 12 through 20, it is sufficient that the statement of accounts in the name of Kim J, MaM and HaN and the statement of sales status by head of department in 2005 are considered as data related to the sales of the workplace in this case. The other witness testimony, Gap evidence No. 5, and evidence No. 6-1 through 3 cannot be trusted, and the other witness testimony, Gap evidence No. 5, and evidence No. 6-1 through 9 are insufficient to reverse the above recognition. Accordingly, the defendants' disposition in this case is legitimate.

(1) Statement, etc. by Kim J

From April 2003 to October 2004, Kim J, who served as the president of the instant workplace, had worked in the instant workplace from May 2003 to October 2004 at the time of the tax investigation, and from May 2003 to October 2004, Kim J stated that ○○ was working in the instant workplace, and that ○○○ was working in the instant workplace during the period during which she did not work (Evidence No. 4, No. 4-1). At the time of the tax investigation, ○○○ was working in the instant workplace from July 2003 to the instant workplace, and was working in the instant workplace from July 2003 to the date of the tax investigation, opened and used the passbook in the name of Kim J, Kim JJ opened the passbook in the name of the head of Kim J, Kim J Kim J, and compiled the sales revenue of Kim JJ under the name of the head of Kim J in the name of business during which she did not work, compared with the sales revenue and evidence No. 1 (No. 2).

(2) Statement of MF

From November 2004 to May 2005, the MF served as the president of the instant workplace at the time of the tax investigation, from January 2004 to June 2005, the MF served in the instant workplace from January 2004 to June 2005, and only the main agent except service fees was deposited in the account to prevent credit payment. The depositee is a customer. The check or cash was immediately withdrawn and paid to the Plaintiff, etc., and the credit card sales account was the KR bank account in the name of the largest MF (Evidence 2, No. 18).

(3) A statement of ParkF;

The list of the 10% shareholders of the instant business establishment as joint business operators and ParkFF, which is jointly and severally liable for value-added tax and special consumption tax on the instant business establishment, was shown in the sales status by the head of each department (Evidence B No. 16) in 2005 at the time of the tax investigation, was consistent with the name of the head of each department at the same time in 2005, but he/she did not know his/her principal name, and he/she was a stuffing director. The sales amount of ParkF, which was shown in the sales status by the above head of each department, was stated that his/her own sales amount (Evidence

(4) Other circumstances

① At the time of the tax investigation, JJ and MF specifically stated the business type of the instant workplace and the method of calculating the remuneration of the chief of the department in addition to the aforementioned contents, and MF refused to answer some questions of investigators by asserting that they would not answer personal questions. Furthermore, there is no circumstance to deem that the MF was drafted by force against the intent of the person who made the statement as seen earlier in the course of the tax investigation by the tax authorities.

② It seems that the phone number (Occ-205-***) of the lower office stated in H emergency liaison network (Occ-205-**) (Occ-205-), which is a document file recovered along with the sales status by department head in 2005, is the same as the HN’s phone number listed in HL’s confirmation (Occ-205-**) and HN also worked as the deputy head of the instant workplace.

③ There are documents files restored along with the sales status by head of department (No. 16) in 2005, a statement of sales status by head of department (No. 20) in 203, HH emergency liaison network (No. 15, No. 20), and a store operating contract. This appears to have been prepared in the course of operating the instant place of business, and there are no other circumstances to deem that the Defendants operated the said documents.

④ After the Plaintiff transferred the instant place of business, the headO, who has overall control over accounting and fund-related affairs of the instant place of business, prepared the current status of sales by division and conducted a comparison with the heads (Evidence No. 5). The Plaintiff appears to have prepared the current status of sales by division in the same manner as the Plaintiff operated the instant place of business.

⑤ In 2005, the sales amount of KimJ, the largestM, and the subordinate NN and the amount deposited into each account in the name of KimJ, the largestM, and the subordinate NN in the relevant period of time (Evidence No. 14-1 through 3) are generally similar.

6. Each account in the name of the JJ or the largestM was used in the form of a bond business, etc. and submitted the Kim J, the confirmation of the largestM, and other loan holders (Evidence No. 6-1 through 3 of the evidence No. 6). However, other than the above confirmation documents, the documents directly proving the lending relationship, such as the lending contract between Kim J and the largestM, are not submitted.

3. Conclusion

Thus, the plaintiff's claim is dismissed as it is without merit.