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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation that runs a public housing and a building management service business, whose main revenue is to entrust the management of multi-family housing and receive entrusted management fees.
B) (1) Cheongra Energy Co., Ltd. supplied heat heating to B apartment apartment (hereinafter “B apartment”) managed by the Plaintiff, and issued a total of six electronic tax invoices on January 31, 201 with the name of the recipient as the Korea Land and Housing Corporation’s head office in Incheon District Headquarters after receiving heat heating charges from B apartment.
2) In addition, SP Co., Ltd. is a C apartment (hereinafter “C apartment”) managed by the Plaintiff.
(C) The Plaintiff supplied heating to the Plaintiff and issued a total of 12 electronic tax invoices in the name of the Plaintiff after receiving the heat heating supply charge from the C Apartment. C. The Plaintiff issued one copy of the total of six electronic tax invoices (value 50,908,000 won supplied, hereinafter “instant tax invoice”).
B) A total of 12 electronic tax invoices (value 24,242,00, value 242,000, value 24,000, value 2,000, hereinafter referred to as “instant tax invoice”) issued as set forth in Section B(2) of the 2011.
(D) Each purchase amount was included in deductible expenses. D. The Defendant: (a) denied the inclusion of the tax invoice Nos. 1 and 2 in deductible expenses for the purchase amount appropriated as deductible expenses, which is not related to the Plaintiff’s business; and (b) disposed of as bonus for the Plaintiff’s representative; (c) notified the Plaintiff of the correction of the total amount of KRW 10,254,960 for the business year 201 and the penalty tax in bad faith payment; and (d) included the amount of KRW 82,65,00 in the amount of income of the Plaintiff’s representative D; and (c) added the bonus disposition and the notice of change in the amount of income (hereinafter referred to as corporate tax and the change in the amount of income.