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Reasons
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(영문) 서울고등법원 2016.01.29 2015누1375
종합소득세부과처분취소
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1. The remainder of the judgment of the court of first instance excluding the part of paragraph 1 of the order shall be modified as follows:

In this case.

Reasons

1. Details of the disposition;

A. The Plaintiff is an entrepreneur who runs an attorney-at-law in Seocho-gu Seoul Metropolitan Government MV Building 504 from May 27, 1994.

B. As a result of a tax investigation conducted on the Plaintiff from March 18, 2006 to April 14, 2006 for the taxable year from 200 to 203, the Defendant determined that the aggregate amount of KRW 1,017,356,126 (200 for the year 200, KRW 324,432,916, KRW 260 for the year 200 for the global income, KRW 200 for the total amount of KRW 20 for the year 200 for the Plaintiff’s business-related accounts, KRW 30 for the year 200 for the global income, KRW 27,259, KRW 200 for the year 20 for the total amount of KRW 20 for the year 20, KRW 360 for the year 20, KRW 360 for the year 20, KRW 360 for the year 200 for the Plaintiff’s business-related account, KRW 20630,3000 for the year 200.

C. As to this, the Plaintiff asserted that it was erroneous for the Commissioner of the National Tax Service to have determined that the portion of the input fees unrelated to the fees was omitted in each disposition of imposition listed in the preceding paragraph, and filed each request for a review (income 2006-0252, 0308) against the Commissioner of the National Tax Service, but all of the said claims were dismissed on September 27, 2006 and November 10, 2006.

The Defendant partially accepted the Plaintiff’s assertion during the lawsuit of the first instance court, and partially revoked the omission of import of the instant case, and refunded the tax amount as indicated in the “Ex Officio Reduction ① Refund” column in attached Table 1, and the remaining tax amount has been reduced as indicated in attached Table 1, as stated in the “Ex Officio Reduction ① (Ex Officio Reduction in Litigation)” column.

E. The defendant delivered a judgment before remanding the case according to the purport of the judgment of the court below.

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