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(영문) 수원지방법원 2016.12.27 2015구합63495
법인세등부과처분취소
Text

1. Each value-added tax and corporate tax listed in attached Table 1 No. 1 that the director of the Si interest office had against the plaintiff.

Reasons

1. Details of the disposition;

A. On April 22, 2009, the Plaintiff is a corporation established for the purpose of wholesale business of drugs, etc., and the representative director is B. The Plaintiff purchased drugs from the East Asia-Co., Ltd., and received Internet orders from the pharmacy, which is the seller through its business activities, delivered drugs through the logistics team, and handled them as the credit sales, and then made accounting by the method of preparing a daily statement of cash collection (hereinafter “daily sheet”) when the Plaintiff deposits into the Plaintiff’s corporate account.

B. As a result of the corporate integration investigation conducted against the Plaintiff from August 20, 2013 to November 22, 2013, the director of the regional regional tax office of Jungbu Regional Tax Office notified the Plaintiff to the director of the regional tax office for the following year from August 20, 2013 to November 22, 2013: (a) the Plaintiff was found to have failed to sell KRW 11.521,438,742.

As a result of comparison and investigation of the amount of credit account receivable entered in the daily account sheet from February 2010 to December 2010, the sum of the amounts of credit account receivable entered in the daily account sheet is KRW 41,441,82,638, the sum of the total amounts on the daily account sheet is KRW 41,441,882,638, the sum of the total amounts on the daily account sheet is KRW 36,85,649,504, the aggregate of the corporate account books is KRW 4,586,23,135, the difference is below KRW 2010.

From January 201 to December 2011, 201, the sales tax invoice was issued by deducting the amount of KRW 1,486,750,00 from the monthly gross sales of the tax invoice issued from January 1, 201 to December 2012 to the amount of KRW 128,175,025,62 for each month of the issuance of the tax invoice from January 201 to December 201, as the sales partner, the representative director, etc. deposited KRW 1,486,750,00 on several occasions in the relevant account, but the amount of KRW 1,351,590,90 due to the omission of sales was deemed to have been recovered as a result of failure to vindicate the source of the fund. However, the amount of KRW 1,351,59,90 from the total sales of the over-the-counter drugs sold to C,283,083,767, Jan. 1, 201

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