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Reasons
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(영문) 전주지방법원 2018.08.09 2017구합807
부가가치세등부과처분취소
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1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation that entered into an agency contract with B from July 1996 and carries on the sales of mobile communications terminal devices (hereinafter “portable telephone”) at the main office and sales stores in each region, and carries on the sales of mobile communications by proxy.

B. As a result of the Plaintiff’s tax investigation from January 15, 2015 to April 8, 2015, the Commissioner of the Regional Tax Office of Gwangju Regional Tax Office determined that: (a) the Plaintiff’s sales cumulative 1,370,032,90 won claimed that the Plaintiff paid cash subsidies to the customers from 2011 to 2013 was not actually paid to the customers; and (b) the Plaintiff’s “the receipt for the instant payment and face-to-face payment” submitted as documentary evidence was forged or altered.

Notice of change in the amount of income in the business year 201 663,508,00 won 201 431,244,545 won 201 356,350,388 won

C. On June 3, 2015, the Commissioner of the Regional Tax Office of Gwangju Regional Tax Office notified the Plaintiff of the change in the amount of income that the representative director disposed of the bonus in the year from 2011 to 2013 as indicated below. D.

On June 1, 2015, the head of the Defendant Jeonju District Tax Office included the cash subsidy that the Plaintiff claimed to have actually paid in the gross income, and notified the Plaintiff of the correction and notification of each value-added tax and corporate tax as listed below.

Value-added tax on the amount of gold of the Gu, KRW 2,82,027, 160 in 201, KRW 113,188,480 in 2012, KRW 32,725,490 in 2013, KRW 302,05,330 in total, KRW 285,356,080 in business year 2011, KRW 78,083, 160 in 2012, KRW 310,731,50 in 2013, KRW 185,60 in 2072 in 2013.

E. The Plaintiff appealed and filed an objection on July 15, 2015. The director of the regional office of Gwangju Regional Tax Office partially accepted the Plaintiff’s objection on November 6, 2016 and additionally recognized the fact that cash subsidies were paid in cash equivalent to KRW 1.650,000,000. The director of the regional office of tax office of Jeonju, the sum of value-added taxes, KRW 116,980, the Plaintiff

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