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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. Plaintiff A Co., Ltd. (former C Co., Ltd.; hereinafter “Plaintiff A”) is established on June 23, 2005 and carries on housing construction business, etc., and Plaintiff B Co., Ltd. (hereinafter “Plaintiff B”) establishes as the representative director of Plaintiff A on April 5, 2013 and operates real estate development business, etc.
B. As a result of the integrated investigation of corporate tax with respect to Plaintiff A and Plaintiff B from March 8, 2016 to May 31, 2016, the Gwangju Regional Tax Office determined that: (a) the total value of KRW 600,000,000 received from Plaintiff E on August 25, 201; and (b) the tax invoice of KRW 600,000,000,000 received from Plaintiff F on August 31, 201; and (c) the Plaintiff’s transfer of the model house on the land outside Seo-gu, Seo-gu, Gwangju District Tax Office without compensation to Plaintiff B on April 15, 2013 is subject to the rejection of unfair calculation.
C. According to the above findings, the Defendant’s total amount of KRW 59,968,800,000 (2011 business year), 590,268,800 (2012 business year), 2,800,000 (2012 business year), and 2,800,000 (2013 business year), from July 1, 2011 to 2014 (200,000 (2014 business year) for the Plaintiff.
The sum of value-added tax for the business year from 2011 to 2013 is 207,107,770 won (2011 business year), 11,758,440 won (2012 business year), 70,036,780 won (1 business year), 1,878,790 won (2 business year).
C. On June 30, 2016, the notice of correction was given, and on June 30, 2016, the notice of the change in the income amount of KRW 2,076,335,062 was given to D, etc. of bonus and dividend disposal amount.
(2) The Plaintiff’s notification of correction of the corporate tax for the business year 2012 to Plaintiff A is subject to the imposition of corporate tax for the business year 2012, and the notification of correction of the value-added tax for the first time in 2013 to Plaintiff A is referred to as “the imposition of the value-added tax for Plaintiff A” (hereinafter “the imposition of the value-added tax for Plaintiff A”). The Defendant against Plaintiff B.