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1. The Defendant’s penalty tax of KRW 100,952,860, which was imposed against the Plaintiff on October 1, 2015 against the Plaintiff on KRW 35,809,375.
Reasons
1. Details of the disposition;
A. On March 30, 2006, the Plaintiff reported value-added tax for the first and second used cars (hereinafter “instant taxable period”) in 201, the Plaintiff considered the purchase amount of KRW 868,760,00 for the first and second used cars purchased in 201, and KRW 608,350,000 for the 36 used cars purchased in 201 for 201, as the former Restriction of Special Taxation Act (amended by Act No. 11873, Jun. 7, 2013); Article 10(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 24638, Jun. 28, 2013) (hereinafter collectively referred to as “the instant special provisions”).
(2) 78,960,00 won (33) for the second period of 78,960,00 won (36), for the second period of 208,350,00 won (36), for the second period of 32,100,00 won (36), for the second period of 32,100,00 won (2) for the 158,60,760,000 won for the first period of 79,800,000 won (63), for an individual with an individual with an interest of 868,760,000 won for the first period of 157,60,000 won for the acquisition subject to deduction (2),60,000 won for the second period of 157,60,650,000 won for the 650,000 won (9),650,2500 won for the 2507,13971,19705 won
B. As a result of the tax investigation conducted from April 2, 2015 to July 20, 2015, the Defendant purchased KRW 788,960,00 for the purchase amount of 57 used cars for the first term portion purchased in 201 as listed in the following table, and KRW 576,250,00 for the purchase amount of 34 used cars for the second term portion purchased in 201 as listed in the following table, from C (D), E (F), G (H), IJ, and K (hereinafter collectively referred to as “the intermediate text of this case”), and it does not constitute subject to the application of the instant special provisions, and on October 1, 2015, the Plaintiff purchased from the Plaintiff for the Plaintiff on October 1, 2011, value-added tax for 10,95, penalty tax for additional tax for KRW 860,00.