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1. The Defendant’s imposition of global income tax of KRW 7,934,010 against the Plaintiff on April 2, 2013 shall be revoked.
Reasons
1. Details of the disposition;
A. From June 2, 2008 to June 16, 2009, the head of the Dongjak-gu Tax Office confirmed that B, with the account in the name of C, remitted the price of goods of KRW 380,50,000 for the first time in 2004, KRW 221,818, KRW 189, KRW 818, KRW 204, KRW 2004, KRW 189, KRW 41,818, and KRW 380,000 for the first time in 2005, and notified the head of the distribution tax office of the taxation data on August 4, 2008.
B. On December 15, 2010, the director of the tax office issued a revised notice of C’s total income tax amounting to KRW 2,742,970,970 for the year 2005 and KRW 15,517,870 for the global income tax for the year 2004 and KRW 31,753,730 for the year 2004, and KRW 61,90 for the first time value-added tax for the year 2005. On November 16, 201, the director of the tax office issued a revised notice of C’s total income tax amounting to KRW 2,742,970 for the year 204, and global income tax for the year 2005.
C. C filed a civil petition regarding the above disposition on several occasions, and submitted a written confirmation to the head of the distribution tax office on December 6, 2012 that “The amount of KRW 219,600,000, out of KRW 380,500,000 derived from the investigation conducted in the Dongjak Tax Office on June 6, 2008, KRW 219,60,000, out of the omitted sales amount of KRW 380,50,000 derived from the investigation conducted in the Dongjak Tax Office on June 6, 2008, to the Plaintiff’s account at least 42 times from March 3, 2005 to May 30, 205” (hereinafter “instant written confirmation”).
Accordingly, the director of the distribution tax office is the amount obtained by dividing the amount of KRW 199,636,600 by 1.1.2,000, out of KRW 219,636,600,000, which is 219,636,363, and less than KRW 1,000, which is the amount of KRW 199,636,363, which is the amount of KRW 219,60,00.
hereinafter referred to as "sale of this case"
On December 26, 2012, the Plaintiff’s assessment data on global income tax was notified to the Defendant on December 26, 201.
Accordingly, the Defendant deemed that the instant sales were reverted to the Plaintiff, and thus, the global income tax accrued to the Plaintiff on April 2, 2013.