beta
Text
1. Each of the plaintiff's claims is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Seoul Regional Tax Office, while conducting a tax investigation with respect to Bsanbu and C, deemed the Plaintiff operating Bsanbu and Cheongbu as a related person from May 31, 201 to October 2, 201, and conducted an integrated investigation with respect to the Plaintiff as the investigation period from 2007 to 2010.
B. In return for the Plaintiff’s medical treatment and equity participation in Bsandong Points, the Seoul Regional Tax Office discovered that the Plaintiff obtained KRW 142,384,119, business income from March 2007 to December 200, as well as KRW 20,16,830,69, business income from February 2009, KRW 68,05,890, and KRW 17,598,777 from February 201 to June 201.
C. On November 1, 2011, the director of the Seoul Regional Tax Office notified the Plaintiff of the payment of a fine of KRW 99,818,448 pursuant to Article 9(1)3 of the Punishment of Tax Evaders Act (amended by Act No. 9346, Jan. 30, 2009) and Article 3(1) of the Punishment of Tax Evaders Act on the ground that “the Plaintiff evaded the global income tax of KRW 199,636,00 by fraudulent and other unlawful means from 2007 to 2010.”
C On November 11, 2011, on behalf of the Plaintiff, the said fine was paid to the distribution tax secretary. D.
(1) On December 1, 201, the head of the tax office having jurisdiction over the global income tax of 33,905,120 won (including additional tax), global income tax of 2007, global income tax of 110,474,410 won (including additional tax), global income tax of 2008, global income tax of 87,042,860 won (including additional tax), global income tax of 2009, global income tax of 81,838,910 (including additional tax), and global income tax of 2010.
(2) On December 1, 201, the head of Seocho-gu Seoul Metropolitan Government issued a correction notice of KRW 3,390,510 to the Plaintiff on December 1, 2007, KRW 11,047,440 to be the resident tax for income tax in 2008, KRW 8,704,280 to be the resident tax for income tax in 2009, and KRW 8,183,890 to be the resident tax for income tax in 2010 to the Plaintiff.
The imposition of global income tax and resident tax to be imposed shall be referred to as "each of the instant dispositions."