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1. The Defendant’s June 2, 2014 against the Plaintiff each of KRW 4,608,00 for the year 2010 and KRW 2,520,00 for the year 201.
Reasons
1. Details of the disposition;
A. From May 12, 199 to August 12, 199, the Plaintiff operated the restaurant with the trade name “C” in Seocheon City B, and operated the restaurant with the trade name “E” from March 30, 2006 to August 8, 2011.
B. On June 2, 2014, the Defendant notified the Plaintiff of the total income tax of KRW 139,460,758, 64,410,085, and KRW 9,937,876, which reverts to the year 2011, on the ground that the Plaintiff omitted sales of each of the above businesses when filing a return on global income tax, etc. and included excessive labor costs.
C. Although the Plaintiff was not included in the necessary expenses at the time of filing the initial tax return, the Plaintiff asserted that there was an omission (including KRW 320,210,00, KRW 181,146, KRW 760 in 2011, KRW 81,830,00 in 201, and KRW 81,830,00 in 201) actually paid in relation to each of the above businesses, and filed a request for the reduction of global income tax from 2010 to 2011 with the Defendant on May 27, 2014, but the Defendant rejected the Plaintiff’s request for correction on September 11, 2014.
On September 11, 2014, the Plaintiff filed a request for review with the National Tax Service to include the total of KRW 655,650,100, and KRW 72,463,340, and KRW 583,186,760, and KRW 6555,650,100, which were not included in the necessary expenses when the Defendant filed a request for correction. The National Tax Service decided that the total of the necessary expenses from September 23, 2015, for which the actual expenditure was confirmed on September 23, 2012, included the total of KRW 620,548,00 in the necessary expenses for the pertinent taxable year, and that the global income tax base and tax amount should be corrected. The Plaintiff confirmed that it was difficult to recognize the amount of retirement benefits and the total of KRW 2,970,00,000 for employees F of the “E” as the necessary expenses for singing practice room business from “201,201.”
E. Accordingly, the Defendant against the Plaintiff around October 2015.