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(영문) 서울행정법원 2009.11.26 2006구합48356
종합소득세부과처분취소
Text

1. Of the instant lawsuit, the part seeking revocation of the amount of refund tax stated in the “amount of refund tax” in the attached Table 1.

Reasons

1. Details of the disposition;

A. The Plaintiff is an entity that runs an attorney-at-law business from May 27, 1994.

B. From March 18, 2006 to April 14, 2006, the Defendant conducted a tax investigation for the Plaintiff from March 18, 2006 to April 2003, determined that the Plaintiff’s total amount of KRW 1,017,356,136 (203,78,110, 201, 324,432,916, 202, 261,875,790, 203, 203, 203, 207, 208, 208, 206, 308, 206, 208, 206, 306, 207, 208, 206, 306, 208, 206, 300, 206, 205, 2006, 207, 2006, 2006, 3006, 16.6, 206.6.

C. The Plaintiff filed a request for examination with the Commissioner of the National Tax Service, claiming that the portion of the fee omitted was taxed by deeming it as revenue, but the claim was dismissed on the ground that the Plaintiff did not prove that it was not an omitted revenue.

During the proceeding of this case, the defendant accepted part of the plaintiff's assertion as stated in the “Non-Dismissal” column in the attached Table 2, and revoked part of the omission amount of import of this case and refunded the relevant tax amount as follows.

(2) The following facts: (a) The cancelled amount of refunded tax for the year 2002, which shall be reverted to the year 2002, shall be the cancelled amount of refunded tax for the year 2003, and the cancelled amount of refunded tax for the year 2003, and the cancelled amount of refunded tax for the year 2003, 23,625, 625, 780, 645,069 28,809,090 16,013, 5967,834,7184, 7184,069,070; (b) the remaining amount of cancelled amount of refunded tax for the year 2002, shall be 7,834,718,069,070; and (c) the purport of the entire pleadings and the purport of the entire pleadings

2. The case.

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