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1. Of the judgment of the court of first instance, the part on the claim for cancellation of notice of change in the amount of income is modified as follows:
The defendant on July 2012.
Reasons
1. Details of the disposition;
A. On January 24, 1998, the Plaintiff was established for the purpose of manufacturing and selling automobile exhaust gas reduction devices, and B served as the Plaintiff’s representative director from March 28, 2001 to July 13, 201.
B. The director of the Central Regional Tax Office of China conducted a tax investigation on the Plaintiff (3) from January 2006 to December 2008, 2008, and as a result, it determined that the Plaintiff included a processed purchase of KRW 58,769,00,000 in total, even though the Plaintiff did not actually sell, or was merely a part of the actual sales, from 2005 to 2008 (hereinafter the above 58,769,000,000 in total) and then included a processed purchase of KRW 29,418,089,712 in excess of the actual raw materials, etc. from 2006 to 209 from 2006, including the listed list 2 in the Schedule 2.
At the time, the director of the Central Tax Office of Central Tax Office determined that the processed sales amount of this case, excluding the amount for which the tax invoice and the export clearance declaration exist, out of the amount deposited in the Plaintiff’s account by ascertaining the details of the tax invoice issued by the seller and the export clearance declaration related to the seller, and verifying that some of the amount deposited in the name of the processing sales office was deposited by B or the Plaintiff’s employees, and determined that the remaining portion of the amount deposited in the Plaintiff’s account is the processed sales amount.
The director of the Central Regional Tax Office of China (the sum of KRW 660 million recovered from E on December 5, 2007 and KRW 1,818,153,677, which was recovered on June 26, 2008 and July 31, 2008) deemed to have been recovered by the Plaintiff out of the above processing purchase amount, shall be deemed to have been “other”, and the remainder of KRW 24,739,936,035, which was not more than “the key amount of this case”.