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(영문) 서울행정법원 2020.02.18 2018구합83130
법인세 등 부과처분 취소
Text

1. The plaintiff's claims against the defendants are all dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a company established on November 20, 2013 and established with a postnatal care center and engaged in business, such as providing marinas to women in childbed or selling health food.

The representative director on the register of the plaintiff is C from the time of establishment to July 19, 2018, and thereafter C's wife B.

B. From September 7, 2017 to October 16, 2017, the Seoul Regional Tax Office: (a) determined that the Plaintiff received payment from the Plaintiff as the result of the corporate integration investigation on the business year 2014 to 2016 (hereinafter “instant tax investigation”); and (b) the Plaintiff filed a report on the omission of sales recorded in B’s deposit account (hereinafter “instant B account”); and (c) delivered the data for taxation to the head of Seocho Tax Office.

Plaintiff’s omission in sales (units: KRW 493,863,847,40,467,468,900,9768,47,900 125,516,516,468,47,4086,90 125,516,5816,5888,5888,900 2,2015,201, 2015, 2015, 2016, 2015, 2015, 2016, 2014, 2014, 2014, 2014, 208, 2014, 207, 125, 306, 306, 307, 408, 200, 300, 308, 2708, 2968, 2008

C. On December 7, 2017, the head of Seocho District Tax Office imposed corporate tax of 43,69,560 won on the Plaintiff for the year 2014, corporate tax of 40,60,640,640 won for the year 2015, corporate tax of 13,302,380 for the year 2016, corporate tax of 15,55,500 won for the first year 2014, value-added tax of 16,496,160 won for the second year 2014, value-added tax of 10,454,040 won for the second year 2015, value-added tax of 19,533,110 won for the second year 2015, value-added tax of 12,39,930, value-added tax for the year 2016, and the head of the Seoul Regional Tax Office imposed taxes for the following types:

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