Suwon District Court-2018-Guhap-69876 (O4.02)

Disposition to impose global income tax.

The plaintiff sent a notice to the plaintiff to confirm that the defendant is eligible for the simple expense rate application when filing the final return of global income tax for the year 2014, and the plaintiff reported the defendant's guidance by applying simple expense rate, so it is alleged that it is against the good faith and good faith, but

The contents of the judgment are the same as attachment.

2019Nu10463 Revocation of Disposition of Imposing global income tax, etc.

leap*

The superintendent of the tax office

on October 03, 2019

on October 24, 2019

1. The plaintiff's appeal is dismissed.

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

Cheong-gu Office

The judgment of the first instance shall be revoked. The global income tax for the year 2014 that the Defendant rendered to the Plaintiff on August 11, 2017 shall be levied on the Plaintiff.

130,630,200 won (including additional taxes) shall be revoked.

1. Quotation of judgment of the first instance;

The reason why this Court is used is that the plaintiff violated the principle of trust and good faith newly asserted in this Court.

With the exception of the following '2. Additional Part', it is identical to the reasoning for the judgment of the first instance, and thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The addition;

○ The following shall be added to the 6th day below the judgment of the first instance.

3) Whether the principle of good faith is violated

The Plaintiff sent a notice to the Plaintiff to confirm that the Plaintiff is eligible for the simple expense rate when filing the final return of global income tax for the year 2014, and the Plaintiff reported the Defendant’s guidance by applying the simple expense rate. The instant disposition that applied the standard expense rate differently from the content of the above notice is alleged to be unlawful in violation of the principle of good faith. However, the Plaintiff’s assertion is insufficient to acknowledge only the evidence indicated in the evidence No. 12 and No. 12 or the evidence submitted by the Plaintiff, and there is no other evidence to acknowledge this otherwise

3. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed.