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(영문) 서울행정법원 2017.03.23 2016구합2786
종합소득세부과처분취소및부가세부과처분취소
Text

1. The plaintiff's claims against the defendants are all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On October 30, 2004, the Plaintiff registered as a certified judicial scrivener from around October 30, 2004 and operated a certified judicial scrivener office in Seoul Special Metropolitan City, Nowon-gu (hereinafter “instant certified judicial scrivener office”).

B. From December 9, 2015 to December 28, 2015, the head of Sungbuk District Tax Office notified the Plaintiff of the results of the tax investigation that the Plaintiff would impose value-added tax KRW 7,358,308, global income tax, KRW 3,665,535, on January 3, 2016, on the ground that the Plaintiff used the Plaintiff’s bank account (Account Number E; hereinafter “instant account”) in the name of C, an employee of the instant certified judicial scrivener office, and omitted a return of KRW 31,14,543 from 2010 to 2013.

C. On January 27, 2016, the Plaintiff filed a request for pre-assessment review with the head of Seongbuk-gu Tax Office. However, on February 23, 2016, the head of Seongbuk-gu Tax Office rendered a decision that “The notice of the results of the above tax audit shall add C’s pay to C’s pay 332,360 won, 5,716,90 won, 2012, 5,716,990 won, and 10,670,580 won in each business year, and the remaining claims shall be non-adopted.”

On March 3, 2016, the head of Seongbuk-gu District Tax Office notified the Plaintiff of the correction of the total amount of KRW 3,684,650 (including additional taxes) of global income tax from 2010 to 2013, as shown in the attached Table attached hereto, and the head of Seongbuk-gu notified the Plaintiff of the correction of the total amount of KRW 123,780 (including additional taxes) of local income tax for 2010, local income tax for 2010, KRW 13,280 of local income tax for 201, KRW 75,940 of local income tax for 2012, and KRW 35,450 of local income tax for 2013.

E. On March 7, 2016, upon receipt of the notice of taxation data from the Defendant’s head of Seongbuk-gu Tax Office, the Defendant’s head of Nowon-gu Tax Office revised and notified the Plaintiff of the total value-added tax amounting to KRW 3,677,830 (including additional tax) from January 201 to February 2013, 201 as shown in the attached Table attached hereto.

hereinafter the Defendants’ above D.

Paragraphs 1 and 5.

The imposition of global income tax, local income tax, and value-added tax as stated in the paragraph shall be included.

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