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(영문) 수원지방법원 2014.12.24 2012구합7449
부가가치세부과처분취소
Text

1. As to the plaintiff:

A. The value-added tax for the second period of November 22, 2009 reverted to the director of the tax office for interest in the Silsi District on November 22, 201 is 5,412.

Reasons

1. Details of the disposition;

A. From December 10, 2009 to March 31, 201, the Plaintiff was registered as a person who is engaged in the restaurant business of the trade name “C (registration number: D; hereinafter “the instant business site”)” in Si interesting City B from December 10, 209 to March 31, 201.

B. 1) With respect to the instant place of business, including value-added tax, global income tax return, and payment notice, etc., only the Plaintiff’s name on January 25, 2010 (hereinafter “value-added tax return”) and the tax base and tax amount return for the second quarter of January 2009.

(2) On July 26, 2010, the first half-yearly value-added tax return for the year 2010, the second half-yearly value-added tax return for the year 2010, the second half-yearly value-added tax return for the year 2011, and the first half-yearly value-added tax return for the year 201 on April 25, 2011, respectively. (2) The Plaintiff did not pay each value-added tax for the second half-yearly value-added tax for the year 2009, and the second half-yearly value-added tax for the year 2010, the head of the Defendant Si-Seup District Tax Office notified 5,412,695 won and additional tax for the second half-yearly value-added tax for the year 2010, the first half-yearly value-added tax for the year 2010, the second half-yearly value-added tax for the year 2018, the first half-yearly value-added tax for the year 2015, and 188.

(3) On the other hand, on May 28, 2011, the Plaintiff filed a final tax return on global income tax for the year 2010 with the director of the tax office having jurisdiction over the Plaintiff’s name. As the Plaintiff did not pay the global income tax reported as above, the head of Pyeongtaek-si Tax Office notified the Plaintiff of the global income tax amounting to KRW 4,170,793 and additional tax amounting to KRW 80,079 (hereinafter “instant global income tax payment notice, etc.”) on August 3, 2011 according to the details of the said report without revising the said report (hereinafter “instant global income tax payment notice, etc.”).

(C) On September 14, 201, the Plaintiff filed a claim for correction and refusal 1) with the director of the tax office having jurisdiction over the notice of payment of each of the value-added tax of this case.

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