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(영문) 부산지방법원 2018.08.17 2018구합20284
종합소득세등부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

Details of the disposition

From January 1, 2008 to December 30, 201, the Plaintiff engaged in credit business under the trade name B(C) located in Busan-gu, Busan-gu.

From September 28, 2016 to December 12, 2016, the Defendant conducted an individual integration investigation against the Plaintiff during the period from October 5, 2016 to November 29, 2016 (the suspension from October 5, 2016 to November 2016). As a result, the Plaintiff, even after reporting the closure of credit business, has been continuously and repeatedly paid interest from multiple borrowers during the period from 2012 to 2015, was deemed to have been actually running credit business until 2015, and the Plaintiff, on February 3, 2017, deemed to have received interest (the details of interest income shall be as specified in attached Table 1) as follows:

(hereinafter “instant disposition”). On May 1, 2017, the Plaintiff appealed and filed an appeal with the Tax Tribunal on May 1, 2017. On November 13, 2017, the Tax Tribunal rendered a decision that “The instant disposition is KRW 7,304,108, and KRW 1,428,000, received from D during the period from 201 to 2014, and KRW 22,50,000, received from Boston Linking Co., Ltd., by deeming that it does not constitute interest income, the tax base and tax amount were corrected, and the remainder of the appeal is dismissed.”

Accordingly, according to the above decision on November 27, 2017, the Defendant reduced the Plaintiff’s global income tax to KRW 102,345, KRW 178,848, KRW 219,328, KRW 4,617, and KRW 4,617, and KRW 491, and KRW 55,968,50, KRW 500, KRW 13,689,43, and KRW 14,52, KRW 119, KRW 2014, and KRW 29,706, and KRW 568,69, and KRW 568, and KRW 201, KRW 2014, reverted to year 2013, KRW 14,52, KRW 119, KRW 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 3, Gap evidence 4, Eul evidence 3, Eul evidence 4, Eul evidence 4 (including each number), the plaintiff's whole purport of arguments.

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