1. The plaintiff's claim is dismissed.

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

Details of the disposition

The plaintiff is a company that engages in the production and sales business of the two-way cases used in the two-way farm, and B is the representative director of the plaintiff.

After conducting an integrated investigation with the Plaintiff from June 9, 2015 to February 23, 2016, the Central Regional Tax Office confirmed that the Plaintiff omitted sales in a manner that did not issue a tax invoice to the transaction partner after receiving the transaction payment from the transaction partner, and notified the Defendant.

Accordingly, on April 1, 2016, pursuant to Article 106(1)1 proviso of the former Corporate Tax Act (amended by Act No. 16008, Dec. 24, 2018; hereinafter “former Corporate Tax Act”) and Article 106(1)1 proviso of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 24357, Feb. 15, 2013; hereinafter “former Enforcement Decree of the Corporate Tax Act”), the Plaintiff’s omission in sales was leaked out of the company, but its attribution is unclear. As such, the Defendant deemed that the Plaintiff’s omission in sales was leaked out of the company, but the ownership was unclear. As such, the Plaintiff’s income was reverted to the Plaintiff in 245,800,876,432,02,027 won for the year 2010, 202,038,827 won for the year 2011, 523,7839,939.

On March 27, 2017, the Plaintiff filed an objection and filed an appeal with the Tax Tribunal on March 27, 2017. On November 2, 2017, the Tax Tribunal rendered a decision on the following: “The Defendant’s notice of the change in the amount of income reverted to year 2009 KRW 115,00,000,000, the omitted amount in sales to D and the omitted amount in sales to E in the notice of the change in the amount of income reverted to year 2011, KRW 5,00,00,000, and the omitted amount in sales to F in the notice of the change in the amount of income reverted to year 201, the Tax Tribunal corrected the omitted amount in sales to F and KRW 206,00,00,000 as a result of re-audit as to whether it was out of the company.”

Accordingly, the defendant is to F as a result of reinvestigation on March 2018.