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Reasons
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(영문) 대구고등법원 2017.12.08 2016누5502
부가가치세부과처분 등 취소 청구의 소
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1. The plaintiff's appeal against the defendants is dismissed in entirety.

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

purport, purport, and.

Reasons

1. Details of the disposition;

A. From August 1, 2003 to October 30, 2009, the business registration consisting of the wholesale and retail business in the name of “D” as the type of business, and from October 30, 2009 to April 25, 2014, the business registration consisting of the wholesale and retail business in the name of Nonparty E as the type of business.

B. From November 1, 2013 to the 18th day of the same month, Defendant North Daegu Tax Office conducted a tax investigation with respect to the Plaintiff. As a result, the Plaintiff was an employee of Nonparty Ha (hereinafter “H”) located in Ansan-si, but the Plaintiff was an independent business operator who is not subject to H’s official control, and is the actual business operator operating C’s name D and E’s name at the instant place of business, and the Plaintiff was the actual business operator who was supplied with D and F from 2005 to 2012, applied the omitted amount of KRW 14.295.6 million to the purchase price of the net f’s goods supplied by H, which was 1.4.38.56 million, the Plaintiff omitted sales.

C. As indicated below, the director of the tax office of North Daegu, on December 6, 2013, notified the Plaintiff of the total amount of KRW 3,040,744,860 of the value-added tax for the first period between the first period of 2005 and the second period of 2012. The director of the tax office of South Daegu determined and notified the Plaintiff of the total amount of KRW 351,739,210 of the global income tax for between 2005 and 2012 on the same day.

(hereinafter referred to as "each disposition of this case"). Details of annual global income tax and value-added tax for 351,739, 210, 740, 744, 8605 that aggregate for annual global income tax for 205, 305, 206, 360, 364, 205, 206, 364, 205, 206, 369, 206, 364, 205, 205, 205, 206, 365, 205, 206, 364, 205, 206, 360, 270, 270, 270, 270, 370, 370, 2370, 2370, 209, 2205, 258, 298, 2064

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