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Reasons
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(영문) 인천지방법원 2016.10.27 2015구합51907
부가가치세등부과처분취소
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1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. As a result of the investigation into a stock company C (hereinafter “C”), the head of the Ansan Tax Office found that C paid KRW 367,108,700 to the Plaintiff and notified the Defendant as taxation data.

B. On February 7, 2013, the Defendant determined that the Plaintiff’s sale of KRW 367,10 was omitted in filing a return, and determined on February 7, 2013, the Defendant imposed on the Plaintiff the value-added tax of KRW 40,630,110 for the first period of 208, KRW 789,290 for the second period of 2008, KRW 3,067,810 for the first period of 2009, KRW 226,480 for the second period of 209, KRW 31,3460 for the first period of 209, KRW 10,818, and KRW 930 for the second period of 205, KRW 300 for the second period of 2010, KRW 300 for the second period of 208, KRW 950 for the business year of 209, KRW 209, KRW 3130 for each business year of 2016

C. On May 9, 2013, the Plaintiff, who was dissatisfied with the instant disposition, dismissed the Defendant’s objection, and filed an appeal with the Tax Tribunal on March 21, 2014.

On March 23, 2015, the Tax Tribunal included down payment and advance payment (2.65,961,00 won on January 11, 2008, 63,79,000 won on March 19, 2008), five LIG insurance money (2,78,800 won on May 14, 2008), five measuring equipment inspection fees (2,78,800 won on May 14, 2008) of the Korea Industrial Technology Institute (2,384,000 won on August 2, 2008) in the expenses of corporate tax for the business year of 2008 and corrected the tax base and tax amount, and decided to dismiss the remainder of the Plaintiff’s claims.

On April 1, 2015, the Defendant corrected corporate tax for the business year 2008 against the Plaintiff to KRW 13,836,520, and notified the change in the amount of income as KRW 103,00,50, which was reduced to KRW 134,932,800, out of the bonus disposal amount for the Plaintiff B.

E. On July 8, 2016, the Defendant filed the instant lawsuit, not more than D Company on April 11, 2008.

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