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(영문) 수원지방법원 2017.10.25 2017구합62090
부가가치세 등 처분 취소 청구의 소
Text

1. Of the instant lawsuit, the Defendant’s additional tax of KRW 24,93,850, which was imposed on the Plaintiff on October 20, 2016 on the Plaintiff on October 20, 2016.

Reasons

Basic Facts

On July 28, 2014, the Plaintiff is a person registered as a business entity engaging in the wholesale and retail manufacturing business (hereinafter “instant business”) of “C” in Ansan-si B, a place of business, such as waste plastics, collection of re-raw materials, and pulverization of plastics.

(A) From February 13, 2015 to September 9, 2016, the Defendant added value-added tax and global income tax assessment and assessment notice (including additional tax) on each amount indicated in the following table in relation to the instant business establishment (hereinafter referred to as “tax assessment and assessment notice”) to the Plaintiff: (a) 10-1 to 8; (b) 30-1 to 4; (c) 30-4; (d) additional tax (including additional tax) on the grounds of notice on the date of delivery of the preceding taxable item on 2014; (d) 30-4; (e) 20-5; (e) 1 to 30-4; (e) 20-5; (e) 1 to 30-5; (e) 16-4; (f) 1 to 30-5; (f) 20-5; (f) 1 to 20-5; (f) 28-16, 2015.

On October 20, 2016, the Plaintiff added the amount of the customs duties imposed and notified in the instant case by the Defendant, with the exception of the amount of the customs duties imposed and notified in advance by the Defendant, to KRW 24,93,850 (including additional taxes of KRW 217,49,492), additional taxes of KRW 8,749,370, and KRW 64,056,70 (including additional taxes of KRW 740,796), additional taxes of KRW 4,227,740, and KRW 47,726,610 (including additional taxes of KRW 602,085), additional taxes of KRW 3,149,920, KRW 287, KRW 287, KRW 287, KRW 280 (including additional taxes of KRW 703,79,747, KRW 197, KRW 147, KRW 1975, KRW 27147, and KRW 197.47.7.

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