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(영문) 서울행정법원 2020.07.24 2019구합6833
부가세및법인세부과처분취소
Text

1. The instant lawsuit shall be dismissed.

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

Reasons

1. Details of the disposition;

A. From April 1, 2013 to August 17, 2018, the Plaintiff was a corporation that runs the housing construction and sales business in Guro-gu Seoul Metropolitan Government B and C, and the representative director of the Plaintiff was changed from D to E and F (hereinafter “E, etc.”) on April 13, 2017.

B. On the ground that the Plaintiff did not pay the value-added tax for the second period of February 2016 after the preliminary return, and did not pay the value-added tax for the second period of November 30, 2017 after the final return, and did not pay the value-added tax for the second period of February 2017 after the preliminary return of the value-added tax for the first period of March 3, 2017, the Defendant included the amount of value-added tax for the second period of March 2017 (including additional tax), 275,247 won for the first period of September 2017 (including additional tax), 51,908, 324 won for the second period of December 30, 2017, and 2017 (including additional tax) for the second period of value-added tax for the second period of March 2017, 2017, including the amount of value-added tax for the second period of value-added tax for the second period of March 1, 2017, 2781818.

C. In addition, the Defendant notified the Plaintiff of the correction and notification of corporate tax 3,287,612 (including additional tax) for the business year 2017, on April 30, 2018, on the ground that the Plaintiff did not pay corporate tax for the business year 2017 and did not withhold corporate tax for the business year 2017, and notified the Plaintiff of KRW 32,49 (including additional tax) for the business income tax withheld in May 29, 2017.

The above:

(b).

(1) The notice of each of the tax amounts stated in subsection (1) refers to the notice of each of the instant dispositions.

(ii) [Ground of recognition] unsatisfy, Eul evidence 1 to 5 (each entry, including paper numbers, the purport of the whole pleadings;

2. The Plaintiff’s assertion E, etc. is a person who lends only the name of representative director to D who is the actual operator of the Plaintiff, and the Plaintiff did not participate in the Plaintiff’s operation or received benefits from the Plaintiff. Thus, each of the instant dispositions against E, etc. by the Defendant is unlawful

3. The defendant's judgment as to the legitimacy of the lawsuit of this case shall file the lawsuit of this case with the plaintiff.

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