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(영문) 서울행정법원 2016.02.05 2015구합58997
종합소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. From 2007, the Plaintiff is a person who had been operating an mountain father and hospital (hereinafter “a hospital”) with the trade name “C” in Gangnam-gu Seoul Metropolitan Government B from the date of 2007.

B. On March 2, 2013, the Defendant conducted a tax investigation on the global income tax for the taxable period from 2007 to 2011, and deemed that the Plaintiff omitted the return of the amount of income stated in the column for “Omission of initial sales” listed in the attached Table, and subsequently, on May 2, 2013, the Defendant corrected and notified the Plaintiff of the global income tax for the amount of KRW 458,243,680 for the year 2007, KRW 611,445,190 for the portion reverted to the year 2008, KRW 735,68,810 for the portion reverted to the year 209, KRW 535,213,200 for the portion reverted to the year 2010, KRW 604,470 for the portion reverted to the year 201, and KRW 330 for the global income tax (including each additional tax).

(hereinafter referred to as "specific column of the attached sheet"). (C) When cite the specific column of the attached sheet, the name of the specific column shall be stated immediately in the small Doomy sheet without the awareness of the attached sheet.

On August 1, 2013, the Plaintiff filed an appeal with the Tax Tribunal on August 1, 2013, and the Tax Tribunal rendered a decision on November 24, 2014 that “The Tax Tribunal shall re-examine whether or not the amount of income was omitted in relation to the electronic set presented by the Plaintiff, thereby rectifying the tax base and the amount of tax.”

After re-audit, the Defendant: (a) deemed that the omitted amount of the Plaintiff’s return was less than the amount indicated in the “not omitted sales at the beginning” column; and (b) reduced the amount of KRW 113,483,986 in the global income tax for the year 2007, the amount of KRW 133,104,703 in the global income tax for the year 2008, the amount of KRW 133,104,703 in the global income tax for the year 2008, and the amount of KRW 76,095,041 in the year 2010, the amount of KRW 26,912,364 in the year 209, and the amount of KRW 35,946,747 in

(hereinafter referred to as the above, a disposition remaining after reduction shall be referred to as “the imposition of additional tax for underreporting” and the part of the additional tax for underreporting shall be referred to as “the imposition of additional tax”).

At the time of imposition of additional tax, the Defendant deemed that the Plaintiff omitted the return of the income amount “not omitted in sales after re-inspection” by improper means, and unjustly underreporting additional tax rate.

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