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1. The part of the lawsuit in this case seeking cancellation of notice of change in income amount shall be dismissed.
2. Defendant.
Reasons
1. Details of the disposition;
A. The Plaintiff Company B (hereinafter “Plaintiff Company”) is a company established on October 26, 2010 in order to run petroleum, lubrication sales business, wholesale retail business, etc. (the opening date is November 1, 2010 and the closing date is April 1, 2012), and the Plaintiff Company A is the representative of the Plaintiff Company, who was appointed as the inside director of the Plaintiff Company on March 21, 201.
B. While operating gas stations at the head office and three branch offices, the Plaintiff Company received a tax invoice of KRW 20.5 billion in the supply value for the business year 20.1,181, and KRW 1978,000 in the business year 201, from Daesung Petroleum Co., Ltd. (hereinafter “Masung Petroleum”) and Taesung Petroleum Co., Ltd. (hereinafter “Masung Petroleum”), along with the large energy, and filed a tax return for the business year 2011 by including the supply value of KRW 1.91,978 in the cost.
Plaintiff
In addition to each of the instant transaction partners, the Company received a tax invoice of KRW 23.15 billion in total of the value of supply in the business year 201 and 2012 from GSknex, Sknex, Sknb, etc., and appropriated it as costs.
C. From July 2012 to November 2012, the director of the Seoul Regional Tax Office conducted a criminal investigation with respect to the Plaintiff Company. Considering that the tax invoice received from each of the instant transaction partners is a tax invoice received by processing without real transaction, the above KRW 20.51 billion was included in deductible expenses from the income amount in the business year of 2011, and the relevant amount was disposed of as the bonus of Plaintiff A, a representative, and notified the Plaintiff A of the change in the income amount (hereinafter referred to as “the notice of change in the income amount”), and the business year of 2012 was notified to the disposition authority as it was occasional by the filing deadline.
Accordingly, on December 13, 2012, the defendant Kang Dong Tax Office stated in the complaint that the date of disposition of corporate tax against the plaintiff company was "the date of disposition of corporate tax against the plaintiff company" on December 1, 2012 and December 3, 2012, but the complaint is the cause of the claim and Gap.