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Reasons
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(영문) 서울행정법원 2014.06.24 2013구합8929
종합소득세등부과처분취소
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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. On October 12, 2006, the Plaintiff acquired, through an auction, five-story neighborhood living facilities in Gangnam-gu Seoul, Seoul, 404.8§³ and ground reinforced concrete structure (hereinafter “instant real estate”), and registered the type of business as a real estate leasing business.

B. As a result, the head of the regional tax office had conducted a tax investigation on the DNA which had been operated in the name of C, etc. on the instant real estate (hereinafter “the instant massage procedures”), on the ground that the Plaintiff, who is the actual operator of the instant massage procedures, operated the instant massage procedures in the name of C, etc., omitted the amount of KRW 4,211,40,000, and omitted the amount of KRW 3,452,822,000, and notified the above taxation data to the head of the regional tax office having jurisdiction over the place of business and to the head of the regional tax office having jurisdiction over the Plaintiff’s domicile.

C. Accordingly, on October 7, 201, the head of Yangcheon Tax Office notified the Plaintiff of KRW 400,576,710, global income tax for the year 2007, global income tax for the year 2008, global income tax for the year 2008, global income tax for the year 2008, global income tax for the year 196,342,020, global income tax for the year 2009, global income tax for the year 2009, and global income tax for the year 18,08,790.

(2) On October 1, 201, the head of Gangnam District Tax Office imposed the global income tax on the Plaintiff on October 1, 201, the head of Gangnam District Tax Office imposed the global income tax of KRW 69,156,60 in 207, KRW 124,89,380 in value-added tax of KRW 119,849,520 in 208, KRW 76,072,730 in value-added tax of KRW 74,189,90 in 209, KRW 73,59,00 in value-added tax of KRW 73,597, KRW 610 in value-added tax of KRW 25,429, KRW 930 in value-added tax of KRW 207 in 2007, KRW 25,930 in value-added tax of KRW 208,538,530 in business income tax of KRW 205,20537 in business income tax of KRW 2005.

(hereinafter “Imposition of Value-Added Tax and Collection of Business Income Tax”) D.

The plaintiff is dissatisfied with this.

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