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1. The plaintiffs' value-added tax and corporate tax against D Co., Ltd. among the plaintiffs' lawsuits against the Head of Seocho Tax Office.
Reasons
1. Details of the disposition;
A. D Co., Ltd. (hereinafter “instant company”) is a corporation established on April 15, 2005 for the purpose of the home teromatic products, the manufacture and sale of miscellaneous products, and the export and import of bedries, etc., and was closed on April 30, 2012.
B. On July 1, 2014, the head of Seocho District Tax Office issued by the instant company to F with the representative F of “E” at the second period of 201, determined and notified the sales amount of KRW 130,403,200 related to the tax invoice indicated in the table below (hereinafter “instant tax invoice”) and the corporate tax return on KRW 130,40,200 on July 1, 201, on the ground that the instant company omitted the return of the value-added tax and the corporate tax, and notified
(hereinafter “instant Disposition 1”). The aggregate of the supply value of goods as of August 25, 201 as of the date of issuance is 15,067,067, 200 1,506,720 16,573,920,920 of clothing on September 29, 2011; 30,000 33,101,201, 200 of clothing on September 29, 201; 32,027,003,203,200 of clothing on October 28, 201; 229,700; 12,002,20,000 clothes on November 29, 201; 30,12,000; 30,30,9230,9230,00, 205, 305, 105, 2014
C. As the instant company failed to pay the value-added tax and corporate tax pursuant to the Disposition No. 1 of this case, the head of Seocho District Tax Office, on November 13, 2014, determined and notified each of the value-added tax and corporate tax listed in the [Attachment] Nos. 3 through 8, calculated by multiplying the Plaintiffs’ share ratio by the value-added tax and corporate tax pursuant to the Disposition No. 1 of this case, on the ground that the Plaintiffs’ kinships relative with 100% of the company’s shares as of the date the liability for tax payment was
(hereinafter “instant Disposition 2”). D.
The director of the Seocho District Tax Office, by December 201, 201, disposed of KRW 117,462,060, out of the sales amount related to the instant tax invoice, as bonus to Plaintiff A, who served as the representative director of the instant company until December 2, 201, and the head of the tax office divided by the Defendant on January 2, 2015, as a bonus to the said Plaintiff.