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1. Of the instant lawsuit, the part that exceeds KRW 22,749,000 as an unfair non-declaration of global income tax accrued in 2014.
Reasons
1. Details of the disposition;
A. Even if the Plaintiff is not a certified public accountant or a certified tax accountant, from August 1, 201 to October 31, 2014, the Plaintiff leased a certified public accountant’s and certified tax accountant’s license certificate from C to make business registration with the trade name “Dtax-free accounting office” and operated the relevant business (hereinafter “instant business establishment”) on condition that the Plaintiff would pay KRW 2 million monthly from Suwon-si, Suwon-si, Suwon-si, Suwon-si, the certified public accountant and certified tax accountant’s license.
(hereinafter “instant criminal facts”). B.
During the period from 2012 to 2014, the Plaintiff reported as global income tax the total amount of KRW 251,224,010,010, which was incurred while operating the instant workplace as well as KRW 311,60,000 (= KRW 80,400,500, 2000, 2011111,50,500, 2014) was withheld and reported as earned income tax.
C. From August 18, 2015 to September 26, 2015, the director of the Central Regional Tax Office of China issued a personal data investigation with respect to the Plaintiff and C, and notified the Defendant of the data for taxation that the actual business operator of the instant workplace was the Plaintiff and that the penalty tax should be applied after aggregating the above business income and the wage and salary income amount.
On January 4, 2016, the Defendant issued a revised notice to the Plaintiff, respectively, of global income tax of KRW 46,755,570 (including penalty tax of KRW 15,128,161), global income tax of KRW 58,379,490 (including penalty tax of KRW 21,19,219), global income tax of KRW 59,44,360 (including penalty tax of KRW 27,094,680) for the year 2012, and global income tax of KRW 59,44,360 for the year 2014.
E. On April 7, 2016, the Plaintiff filed an appeal with the Tax Tribunal on April 7, 2016. On August 10, 2016, the Tax Tribunal rendered a decision to partially accept the tax base and tax amount by including KRW 28,590,000 paid to the employees of the instant workplace in necessary expenses and correcting the tax base and tax amount.
F. Afterward, the defendant is the Tax Tribunal.