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1. The judgment of the first instance, including the claims extended at the trial, shall be modified as follows:
Reasons
1. Basic facts
A. The Plaintiff is an individual entrepreneur who operated a D gas station located in Ulsan-gu Seoul, Ulsan-gu, and the Defendant, as a manager of the designated tax accounting corporation E branch from June 201 to September 2013, vicariously performed tax-related duties, such as the Plaintiff’s tax records, tax returns, etc.
B. Around June 2011, the Defendant reported value-added tax on behalf of the Plaintiff in the first quarter of 201 on behalf of the Plaintiff. On January 31, 2011, the Plaintiff issued an electronic tax invoice that is supplied with oil equivalent to KRW 73,277,769 from Hyundai Myil Bank on the same day (hereinafter “instant purchase portion”) but revoked the said purchase on the same day, and the Defendant filed a value-added tax return by including the instant purchase portion in the purchase.
C. On November 19, 2014, Ulsan District Court requested the Plaintiff to vindicate the excess input tax deduction arising from the aforementioned circumstances. Accordingly, the Plaintiff additionally paid additional tax 4,189,288 won upon filing a revised tax base return on December 15, 2014.
[Ground of recognition] Unsatisfy, Gap evidence Nos. 3, 4, and 6, the purport of the whole pleadings
2. Plaintiff’s assertion and judgment
A. The Defendant asserted that the Plaintiff’s assertion by proxy filed a value-added tax return on the first quarter of 201 on behalf of the Plaintiff to excessively report purchase between the fact that the purchase portion of the instant purchase portion was revoked and caused the Plaintiff to suffer emotional distress by: (i) additional tax 4,189,28 won when filing a revised tax return on the first quarter of 201; (ii) remuneration 3,300,000 won paid to the Defendant on July 201 in relation to the global income tax return in 2011; and (iii) remuneration 5,50,000 won paid to the Financial Accounting Corporation F around April 2015 in order to perform the business of filing a revised tax return on the global income tax and the global income tax return in 201; and (iv) additional tax 3,153,623 won when filing a revised tax return on the global income tax notified as of October 21, 201; and (v) additional tax 12,087 won.
Therefore, the defendant.