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(영문) 서울행정법원 2015.08.18 2012구합33102
과세처분취소
Text

1. On May 27, 2010, the director of the Seoul Regional Tax Office issued a notice of change in the amount of income in 2007 to the Plaintiff, which was KRW 130,652,974.

Reasons

1. Details of the disposition;

A. The Plaintiff (hereinafter “Plaintiff”) is a legal entity engaging in art transactions and exhibition business, without classifying the Plaintiff from January 27, 2010 to the Plaintiff, and C was the Plaintiff’s representative director from May 27, 2008 to August 10, 2009 as the Plaintiff’s actual operator.

B. The Defendants deemed that the Plaintiff posted the sales omitted and excessive cost as follows. On May 27, 2010, the head of the Seoul Regional Tax Office issued a notice of change in the amount of income in the year of 2007, as stated in the purport of the claim that the actual owner of the income accrued C: (a) notice of change in the amount of income in the year of 2007, 191,404,324 = 77,200,000 of the omission in sales in the business year of 2007; (b) notice of change in the amount of income in the year of 2008, 129,204,324 won in the omission in sales; and (c) notice of change in the amount of income in the year of 2008, 32,560,213 won in the omission in sales = 80,20,000 won in the business year of 208,639,787 won in the head of the final tax office.

(2) Each disposition of this case (hereinafter referred to as "each disposition of this case") shall be included in the tax base of 16,207 E. 33,00,00,000,015,00 116,215,000,80,639,787 32,560,213 [the details of the sales of each work 2. Table 2.33,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,07,000,000,00,000,00,000,00,00,000,00,00,07,07,06,07,07,000,00,000,00,00

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