logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 서울고등법원 2012.02.23 2009누40744
종합소득세부과처분취소
Text

1. The remainder of the judgment of the court of first instance excluding the part of paragraph (1) shall be modified as follows:

2. The defendant.

Reasons

1. Details of the disposition;

A. The Plaintiff is an entrepreneur who runs an attorney-at-law in Seocho-gu Seoul Metropolitan Government MV Building 504 from May 27, 1994.

B. As a result of a tax investigation conducted on the Plaintiff from March 18, 2006 to April 14, 2006 for the taxable year from 200 to 203, the Defendant determined that the aggregate amount of KRW 1,017,356,126 (200 for the year 200, KRW 324,432,916, KRW 260 for the year 200 for the global income, KRW 200 for the total amount of KRW 20 for the year 200 for the Plaintiff’s business-related accounts, KRW 30 for the year 200 for the global income, KRW 20 for the year 205, KRW 200 for the year 200 for the total amount of KRW 360 for the year 20, KRW 360 for the year 20, KRW 360 for the year 20, KRW 300 for the year 200 for the Plaintiff’s business.

C. As to this, the Plaintiff asserted that it was erroneous for the Commissioner of the National Tax Service to have determined that the portion of the input fees unrelated to the fees was omitted in each disposition of imposition listed in the preceding paragraph, and filed each request for a review (income 2006-0252, 0308) against the Commissioner of the National Tax Service, but all of the said claims were dismissed on September 27, 2006 and November 10, 2006.

During the litigation of this case, the defendant accepted part of the plaintiff's assertion as stated in the attached Form 2, and revoked part of the omitted amount of import of this case and refunded the relevant tax amount as follows.

B. The remaining part of the disposition imposing each tax in the above paragraph is “each of the dispositions in this case” and the revoked amount of the cancelled tax reverted to the year 2002, which belonged to the year 2001.

arrow