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1. The Defendant’s imposition of KRW 1,105,110 on the Plaintiff on February 1, 2016 shall be revoked.
Reasons
1. Details of the disposition;
A. The Plaintiff is a person who works as a school employee and serves as the representative of a non-profit corporation B (hereinafter “instant inspection”).
The Plaintiff submitted a donation receipt (hereinafter “the donation receipt of this case”) to the Defendant that donated KRW 6,00,000 (hereinafter “the instant amount”) to the instant temple in 2012, and received a donation income deduction on global income tax for the year 2012 from the Defendant.
B. As a result of an on-site investigation into the appropriateness of issuing donation receipts of the instant temple from June 17, 2013 to June 21, 201, the Defendant: (a) determined that each donation receipt of KRW 513,112,00 (409 items) was falsely issued in 20,765,00 (375 items) in 201; and (b) determined that each of the donation receipts of KRW 522,765,00 (375 items) was issued in the instant temple in April 17, 2011 on the grounds that there was no ordinary donation receipt issuance ledger and the donation management passbook; and (c) the instant temple was confirmed to have not been prepared.
C. On February 11, 2016, the Defendant rendered a correction and notification of KRW 1,105,110 as global income tax reverted to year 2012 (hereinafter “instant disposition”). D.
On September 22, 2016, the Plaintiff appealed to the Tax Tribunal, but was dismissed on September 22, 2016.
[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, 5 (including the number of each branch; hereinafter the same shall apply), Eul evidence No. 1, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff asserted that the plaintiff is the representative and operator of the instant temple, who has contributed at least 30 million won a year to the instant temple.
The plaintiff not only contributed the instant amount to the instant temple in cash in 2012, but also contributed the instant amount to the temple.