It is reasonable to deem that the Plaintiff’s mother delegated the authority to receive postal items, and it is difficult to deem that the instant disposition has a serious defect.

Unless there are special circumstances, it is reasonable to view that the Plaintiff delegated the Plaintiff’s mother with the authority to receive postal items and other documents. Accordingly, the parent’s delivery of the instant disposition on September 10, 2007 and the instant disposition was lawfully delivered to the Plaintiff. It is difficult to view that there is a serious and clear defect in the instant disposition.

Article 10 of the Framework Act on National Taxes, and Article 80 of the Income Tax Act

2016Guhap51106 Nullification of the determination of global income tax, etc.

Is 00

00. Head of tax office

June 27, 2017

August 22, 2017

1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The decision of global income tax on September 3, 2007 rendered by the Defendant to the Plaintiff on September 3, 2007 is invalid.

1. Details of the disposition;

A. The plaintiff is a person who has operated the fishery products distribution business under the trade name of AA company, and May 29, 2004

83,036,00 won paid to the non-party BB coolant Co., Ltd. (hereinafter referred to as the "BB coolant") was deducted from the necessary expenses, 37,878,590 won for business income in 2003, which was calculated by deducting the necessary expenses, and 63,780,000 won paid to the BB coolant on May 30, 2005, which was calculated by deducting the necessary expenses, from the necessary expenses, 52,741,786 won for business income in 2004.

나. 소외 PPP세무서장은 2007. 1.경 소외 왕QQ이 운영하는 ZZ씨푸드의 사업소득을 조사하였는데, 위 조사 과정에서 왕QQ은, 실제로는 ZZ씨푸드가 BBB냉장에 2003년에는 69,658,572원, 2004년에는 68,775,605원을 명태 냉장보관비용으로 지급하였으나, ZZ씨푸드가 아닌 위 AA상사 명의로 세금계산서를 받았다는 취지의 확인서(갑 제2호증)을 제출하였다.

다. 피고는, 왕QQ의 진술에 따라 원고가 신고한 필요경비 중 BBB냉장에 지급한부분 중 일부는 허위라고 보아, 원고가 신고한 2003년도 필요경비 중 BBB냉장에 대한 부분에서 69,658,000원을 제외하여 원고의 2003년도 사업소득금액을 107,537,162원으로 경정하고, 원고가 신고한 2004년도 필요경비 중 BBB냉장에 대한 63,780,000원 부분을 제외하는 등 원고의 2004년도 사업소득금액을 116,521,883원으로 경정하여, 2007. 9. 3. 원고에게 별지 1 기재 종합소득세 등 부과처분(이하 '이 사건 처분'이라 한다)을 하였다.

D. At the time of September 5, 2007, the Defendant, registered as the domicile of the Plaintiff, sent the instant disposition by registered mail to 00,000 Eup 632-14 (current address: 00 Eup 0: 00: 23-35). The Plaintiff’s mother KimY received the instant disposition on September 10, 207, which was registered as the head of the household at the above address.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 and 2 (including branch numbers), the purport of the whole pleadings

2. Relevant statutes;

Attached Form 2 shall be as listed in attached Table 2.

3. Determination as to whether the instant disposition was lawfully served on the Plaintiff

A. The plaintiff's assertion

The plaintiff sent the letter of disposition of this case to the 632-14, Jin-si, Jin-si, Kimhae-si at the time the defendant served the letter of disposition of this

The plaintiff's mother KimY, who received the disposition of this case, did not live in the above domicile and did not live in the above domicile. Therefore, the plaintiff's mother KimY did not claim that the plaintiff's mother KimY is a person living together with the same household as the plaintiff, i.e., a person living together with the same household, and that the disposition

B. Determination

According to the whole purport of the pleading, the Plaintiff’s statement Nos. 6, 7, and 1, as well as the statement of No. 6, 7, and 1

On November 17, 2004, the Plaintiff’s resident registration was transferred to 00:00 00 :00 Do 632-14, which is the Plaintiff’s mother KimY’s domicile, and the Plaintiff’s resident registration was sent to Y, barring any special circumstance, it is reasonable to deem that the Plaintiff delegated the Plaintiff’s mother KimY’s right to receive postal items and other documents (see Supreme Court Decision 2012Du4968, Jun. 28, 2012). Therefore, the Plaintiff’s assertion on this part is without merit, since KimY received the instant disposition on September 10, 2007 and delivered the instant disposition to the Plaintiff lawfully.

4. Determination as to whether the disposition in this case has any defect in the invalidation of the disposition in this case

A. The plaintiff's assertion

1) From 2003 to 2004, the Plaintiff purchased name cards in the name of Non-Party 00 Trade Co., Ltd. and actually paid air conditioners storage fees in BBB coolant while keeping them in BB coolant, and thus, the Plaintiff deemed that false air conditioners were included in the necessary expenses and imposed taxes on the Plaintiff is unreasonable.

2) 또한 피고는 원고나 BBB냉장 등에 대한 조사 없이 왕QQ이 제출한 확인서

(A) The instant disposition was made solely on the basis of the evidence No. 2, which is in violation of Article 80(3) of the former Income Tax Act, which provides for the decision of correction based on account books and other documentary evidence.

3) Since the instant disposition has such serious and clear defects, the instant disposition is null and void.

B. Determination

Generally, a taxation disposition made on a person who does not have any factual relation, income or act, etc., which is subject to taxation, shall be deemed to be significant and apparent, but in a case where there are objective circumstances that could mislead him to believe that it is subject to taxation with respect to any legal relation or fact which is not subject to taxation, if it can only be clarified whether it is subject to taxation or not, it cannot be deemed to be apparent even if the defect is serious, and thus, it cannot be deemed that the illegal taxation disposition, which misleads the fact of taxation, is null and void as a matter of course (see Supreme Court Decision 2001Du7268, Sept. 4, 2002).

살피건대, 앞서 인정한 사실과 앞서 든 증거, 갑 제4호증의 기재, 증인 왕QQ의 증언, 이 법원의 주식회사 00무역에 대한 사실조회회신, 이 법원의 BBB냉장 주식회사에 대한 2016. 11. 1.자 사실조회회신 및 변론 전체의 취지를 종합하여 알 수 있는 다음과 같은 사정들에 비추어 보면, 이 사건 처분에 중대・명백한 하자가 있다고 보기 어렵다. 따라서 원고의 이 부분 주장도 이유 없다.

1) 왕QQ이 실제 ZZ씨푸드가 BBB냉장에 냉장보관비용을 지급하였다는 정황이 있는 한, BBB냉장 주식회사에 2003년 69,658,000원, 2004년 63,780,000원을 실제로 지급한 것이 원고가 운영하던 AA상사인지 아니면 왕QQ이 운영하던 ZZ씨푸드인지 여부는 BBB냉장, 주식회사 00무역 등에 대한 조사를 통하여 사실관계를 정확히 조사하여야 비로소 밝혀질 수 있는 사항이어서, 설령 그 하자가 있더라도 외관상 명백한 경우라고 할 수는 없다.

2) 유동성 거래내역조회(갑 제4호증)의 기재와 왕QQ의 증언에 의하면, 원고는

왕QQ로부터 2004. 2. 3. 10,000,000원, 2004. 2. 27. 3,000,000원, 2004. 3. 25. 20,000,000원, 2004. 3. 31. 10,000,000원을 입금받아, 각 입금받은 당일 같은 금액을 BBB냉장에 송금한 사실을 인정할 수 있으므로, 왕QQ의 확인서(갑 제2호증)의 내용은 사실에 부합하는 것으로 보인다.

5. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.