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1. The part seeking the revocation of the imposition of each value-added tax as set out in [Attachment 1] Nos. 8 through 19.
Reasons
1. Details of the disposition;
A. A Co., Ltd. (hereinafter “A”) was established on October 1, 1996, and was a corporation engaged in the business of manufacturing metal tanks and processed storage containers, and was investigated by the director of the Central Regional Tax Office from January 27, 2015 to May 24, 2015. The director of the Central District Tax Office of China determined that C, the former representative director of A, has divulged A’s funds by means of omitting sales, processing expenses, purchase of assets, appropriation of assets, and processing of advance payment accounts, etc. during the business year from 2007 to 2013, and notified the Defendant of the taxation data.
B. Meanwhile, on March 24, 2015, A was decided to commence rehabilitation procedures by the Suwon District Court (Case Number: Suwon District Court 2015 hap1005), and the Plaintiff, a representative director, became a manager A of the rehabilitation company.
C. On June 1, 2015, the Defendant: (a) included the amount of omission of sales, etc. in the calculation of earnings; (b) included the amount leaked to C on June 1, 2015 in the account of customer’s advance payment; (c) included the amount of KRW 357,989,041 and the interest paid 278,119,215 in the calculation of earnings; and (d) included each corporate tax (hereinafter “instant disposition imposing corporate tax”) as indicated in the separate sheet Nos. 1 through 7, and notified correction of each of the value-added tax (hereinafter “instant disposition imposing value-added tax”); and (d) included the amount leaked to C on June 8, 2015 as the bonus for C; and (e) included each of the notice of change in income amount (hereinafter “instant change in income amount”; and (e) included each of the instant disposition in the separate list Nos. 20 through 26.
A A A filed a tax appeal seeking revocation of each of the instant dispositions with the Tax Tribunal on April 8, 2016, following the procedures for filing an objection on August 31, 2015, but the Tax Tribunal filed a claim with A on November 21, 2016.