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(영문) 대구지방법원 2016.06.03 2014구합22566
부가가치세부과처분 등 취소 청구의 소
Text

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. From August 1, 2003 to October 30, 2009, the business operator registered the wholesale and retail business under the name of Nonparty C as the type of business, and from October 30, 2009 to April 25, 2014, the business operator registered the wholesale and retail business under the name of Nonparty E as the type of business.

B. From November 1, 2013 to the 18th day of the same month, Defendant North Daegu Tax Office conducted an investigation into the Plaintiff (hereinafter “instant investigation”). As a result, the Plaintiff was an employee of Nonparty Ha (hereinafter “H”) located in Ansan-si, but the Plaintiff was an independent business operator not subject to H’s occupational control, who actually operated C’s name D and E’s name at the instant place of business. From 2005 to 2012, the Plaintiff was determined to have omitted sales of KRW 14.43,856 million, the amount calculated by applying D and F’s profit rate of KRW 1.429,56 million to the amount of KRW 14.43,856 million, the Plaintiff was determined to have omitted sales.

C. As indicated below, the director of the tax office of North Daegu, on December 6, 2013, notified the Plaintiff of the total amount of KRW 3,040,744,860 of the value-added tax for the first period between the first period of 2005 and the second period of 2012. The director of the tax office of South Daegu determined and notified the Plaintiff of the total amount of KRW 351,739,210 of the global income tax for between 2005 and 2012 on the same day.

(hereinafter referred to as “instant disposition”). The details of the annual global income tax and value-added tax for 351,739, 210, 740, 744, 860 aggregate of the global income tax for 351, 379, 640, 1964, 310 D 183, 709, 650 D 144, 412, 880, 1780, 386, 270, 270 D 205, 208, 205, 206, 340, 205, 206, 360, 270, 270, 270 D 2202, 258, 250, 258, 296, 250, 205, 206, 2405, 2405, 257, 29405

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