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(영문) 서울행정법원 2018.05.18 2017구합5843
종합소득세등부과처분취소
Text

1. All of the instant lawsuits are dismissed.

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

Reasons

Details of the disposition

The Plaintiff filed a comprehensive income tax on May 31, 2001, and on May 30, 2003, with respect to the amount of income and sales accrued from the lease of the instant pumps with the name of the owner of C concrete pumps (hereinafter “instant pumps”), and the personal entrepreneur (business registration number F), who operates E located in Kumi-si, the Plaintiff filed a return on the total income tax on May 31, 2002, and on May 30, 2003, with the head of the Gu U.S., the total income tax on July 25, 2003, and the first value-added tax on December 15, 2003, respectively.

On August 12, 2002, the director of the tax office of the defendant Yongsan notified the plaintiff of his correction and notification of his global income tax of 661,496 won (including additional tax), 330,740 won (including the global income tax of 2,762,55 won (including the additional tax) on November 5, 2002, 202, 330,740 won (including the global income tax of 2,762,555 won) on the regular global income tax of 2002 on August 5, 2003, and on September 6, 2003, 203, the director of the tax office of the defendant Yong America corrected and notified the plaintiff of his correction and notification of 1-year global income tax of 5,277,779 won (including the additional tax) on the 203rd regular income tax of 203, and 2032,430,960 won (including the additional tax) on February 3, 2004.

(hereinafter collectively referred to as the “instant disposition”). The Plaintiff failed to pay the taxes notified as above; on July 30, 2008, the head of the Gu-U.S. Tax Office seized KRW 13,595,530 of the Plaintiff’s insurance claim against B, and on September 15, 2006, the head of the Gu-U.S. Tax Office seized KRW 6,407,300 of the Plaintiff’s insurance claim against B.

(hereinafter referred to as “instant attachment disposition”). 【No dispute exists concerning the grounds for recognition, Gap evidence 3, Eul evidence 1-5 (including each number), the entire purport of the pleadings are as shown in the attached Form of the relevant Acts and subordinate statutes.

The Defendants’ legitimacy of the main claim part of the instant lawsuit is examined as follows: (a) the Plaintiff did not go through the procedure of the previous trial within a lawful period of time against the instant disposition; and (b) the Defendant’s defense is examined

The dispositions under the Framework Act on National Taxes or tax-related Acts.

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