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1. Of the judgment of the court of first instance, the part against the defendant exceeding the money ordered to be paid below shall be revoked and above.
Reasons
1. Facts of recognition;
A. On February 20, 2006, A entered into a contract with the Defendant to sell Flaundry (hereinafter “instant laundry”) for KRW 110,000,000 under the Jung-gu Incheon Building E (hereinafter “instant contract”).
B. Upon entering into the instant contract, A and the Defendant agreed that the name of the instant laundryman A shall be the name of the instant laundryman, and that all taxes related to the operation of the said laundry after the transfer date shall be borne by the Defendant (hereinafter “instant agreement”).
C. The Defendant operated the instant laundry from February 20, 2006 to July 5, 201, and closed the said laundry on July 5, 201.
Meanwhile, around May 7, 2013, the Incheon Tax Office notified A of the imposition of value-added tax of KRW 10,845,029 due to the omission of KRW 15,65,00 in sales with H, February 49, 2009, KRW 31,913,00, KRW 31,913,000, KRW 31,913,000, KRW 2010, KRW 31,910, KRW 31,913,00, KRW 200, KRW 305,000 in sales with G, and KRW 30,845,00 in sales with the State, KRW 10,00, KRW 300 in sales with the State, KRW 30,50,00 in sales with the State, KRW 203,05,00 in sales with the State, KRW 300,00 in advance notice.
In addition, on December 10, 2013, the North Incheon Metropolitan City issued a tax notice on global income tax of KRW 44,808,570 (including additional tax of KRW 14,46,469), the sales of KRW 80,618,00 (including additional tax of KRW 14,466,469), and the amount of KRW 27,762,870 (including additional tax of KRW 7,379,308) for the amount of KRW 112,053,00 in 209, and the head of Incheon Metropolitan City issued a tax notice on global income tax of KRW 8,606,870 in arrears.
E. On February 3, 2015, the Defendant: “The Defendant acquired and operated the instant laundry on February 20, 2006; the Defendant assumed that the Defendant is liable for all taxes related to the instant laundry, etc., which were registered in the name of A due to the bidding relationship between the Incheon Airport Corporation, including business registration, passbook transaction, money transaction, customer management, and all taxes related to the instant laundry until July 5, 201.