beta
Text
1. Of the judgment of the first instance, the part of the judgment against the Plaintiff Branch A and Daegu Branch A is revoked.
2. The plaintiff.
Reasons
1. Details of the disposition;
A. Plaintiff A, B, and C are corporations engaged in trucking transport business and freight forwarding business with permission granted under the Trucking Transport Business Act (hereinafter “ Trucking Transport Business Act”).
Plaintiff
A Co., Ltd. established a location of 120 Dong-gu AC building 120 dong-gu and 204 dong-gu, and registered a business with the location of the place of business separately from the registration of a business with the location of the place of business. The Plaintiff Co., Ltd. established a location of 120 dong-gu AC building 120 dong-gu and 204 dong-gu, Daegu and registered a business with the location of the place of business separately from the registration of a
B. As a result of the investigation of corporate tax for the business year from May 28, 2014 to October 7, 2014 with respect to Plaintiff A, Inc., Ltd., B, and C, the head of the Dong Daegu District Tax Office: (a) confirmed that the above Plaintiffs omitted sales of KRW 465 million which were not paid from the land owners; and (b) corrected the value-added tax base by including the omitted amount in the corporate tax; (c) confirmed that the above Plaintiffs transferred the rights formed on the truck license plate for business use and confirmed the omission of the report, and confirmed the omission of the transaction, thereby correcting the value-added tax base for KRW 185 million in the transfer value; and (d) notified the above omitted amount in the corporate tax as the total income (including the acquisition value of KRW 15 million in the calculation of deductible expenses, gains of transfer, KRW 80 million in the calculation of deductible expenses, and the result of such investigation as the result to the remaining Defendants.
C. On December 1, 2014, the Defendants notified the Plaintiff Company A, B, and C of the disposition of bonus based on the details of notice of change in income amount, each of the value-added tax principal and additional taxes, the principal and additional taxes, and the details of notice of change in income amount.
hereinafter referred to as "the case."