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(영문) 대전지방법원 2019.06.12 2017구합104162
법인세 부과처분 등 취소
Text

1. The director of the tax office of the astronomical Department:

A. (1) On September 1, 2016, the value-added tax for the Plaintiff Company A is 2010.

Reasons

1. Circumstances of each disposition of this case;

A. The Plaintiff Company is a corporation operating the business of manufacturing and selling the flat display equipment such as L CD, etc., has its head office in Kimhae-si, and its head office in Boan-si, and Plaintiff B operates the Plaintiff Company’s children, the representative of the Plaintiff Company, and D’s personal business located in Boan-si.

B. From April 20, 2016 to July 31, 2016, the director of the regional tax office of Busan Regional Tax Office conducted the consolidated investigation of corporate tax and the investigation of tax offenses against the Plaintiff Company, and from April 28, 2016 to July 20, 2016, the director of the regional tax office of Busan Regional Tax Office received a tax invoice different from the facts as shown in Table 1 in the name of goods transaction in 2010 without actual transaction with D and the Plaintiff Company received a false tax invoice as listed in Table 1 in the name of goods transaction in 2010. A tax invoice different from the facts was received without actual transaction with E and F companies in 2010.

[Attachment 1: D 2010. 1. 20. 20. 1. 20, 201. 30, 201, 20. 20. 30, 201, 20. 30. 1. 20, 201, 20. 30, 10. 20, 10. 30, 205 (“140, 245, 45. 20. 30, 205, 201. 20, 10. 30, 206, 10. 20, 201. 30, 106. 20, 106. 30, 206. 15. 30, 206. 20, 201. 36. 30, 2016.

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