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(영문) 대구지방법원 2016.04.26 2015구합23320
종합소득세등부과처분취소
Text

1. The Defendant’s global income tax of KRW 1,991,580 (including additional tax) for the Plaintiff on December 1, 2014.

Reasons

1. Details of the disposition;

A. The Plaintiff submitted a donation receipt (hereinafter “the donation receipt of this case”) to the Defendant that she donated KRW 6,400,000 to D (representative E; hereinafter “the instant temple”) which is a religious organization located in Busan Northern-gu B, Busan-gu, to the Defendant, and received a donation income deduction for the wage and salary income tax for the year 201 from the Defendant.

B. As a result of the investigation into the tax offense against the instant temple from March 24, 2014 to July 31, 2014, the head of the North Busan District Tax Office: (a) notified the Defendant of the taxation data that the instant temple was not subject to income deduction, on the ground that the instant temple issued a donation receipt of KRW 3.4 billion in 2009, 201, KRW 3.4 billion in 2010, KRW 1.8 billion in 2011, KRW 1.7 billion in 2012, KRW 1.7 billion in 2013, and KRW 6,300,000 in the donations made by the Plaintiff in the instant temple (hereinafter “the donations”).

C. Accordingly, on December 1, 2014, the Defendant issued a revised notice on the Plaintiff’s global income tax of KRW 1,991,580 (including additional tax) for the year 201.

On April 7, 2015, the Plaintiff filed an appeal with the Tax Tribunal on April 7, 2015, but was dismissed on June 2, 2015.

【Ground of recognition】 The fact that there exists no dispute, Gap’s 2 through 4, Eul’s 1 through 4, 11, 13, 16, 17 (including paper numbers, hereinafter the same shall apply), and the purport of whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion that the plaintiff donated cash to the temple of this case and was normally issued the donation receipt of this case, but the defendant judged it as a false donation receipt based only on the tax investigation and prosecution, and the disposition of this case should be revoked in an unlawful manner.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. The legality and legality of the taxation disposition in the administrative litigation seeking revocation on the ground of the illegality of the taxation disposition 1.

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