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1. Of the instant lawsuits, the imposition of the value-added tax amounting to KRW 21,540,640 in 201 exceeds KRW 19,582,40.
Reasons
1. Details of the disposition;
A. The Plaintiff is an attorney-at-law who registered the business on January 12, 201 and established and operated a law office.
B. The director of the Seoul Regional Tax Office, on October 2013, analyzed the Plaintiff’s details of the value-added tax return from the first half to the second half of the year 2012, and notified the Plaintiff that the Plaintiff should submit the return of value-added tax evidence and the revised return from October 25, 2013 to the second half of the year 2012 on the ground that the Plaintiff’s suspicion of underreporting the revenue amount relating to the provision of legal services was confirmed. Accordingly, the Plaintiff paid KRW 165,273,065 from the 165,273,065 from the 167,273,065 to the 55,38,160, the value-added tax base was reported.
C. From September 26, 2016 to October 31, 2016, the director of the Namcheon District Tax Office conducted a general investigation of global income tax for the Plaintiff in 2013 and 2014. As a result, from September 1, 2013 to December 2014, the Plaintiff notified the Defendant of the tax data sales of KRW 265,207,2730,00 (hereinafter “instant services”) in the name of the attorney-at-law, B, etc. provided legal services for individual rehabilitation, individual bankruptcy, and exemption cases in the name of the attorney-at-law (hereinafter “instant services”), 731,667,781, which was paid to the client, and notified the Defendant of the tax data sales of KRW 466,460,508 (108,229,60,200 in the year 2013).
1) On January 3, 2017, the Defendant: (a) value-added tax (including additional tax; hereinafter the same shall apply) on the omitted amount of royalties relating to the instant service from 2013 to 2014, as indicated in the table below.
On January 11, 2017, the Plaintiff reported correction and notification, based on the omitted amount of fees corresponding to the relevant taxable period, with respect to the value-added tax for the first period of 2013, which was reported by the Plaintiff as shown below.