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(영문) 울산지방법원 2016.04.07 2015구합5188
종합소득세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a business operator who runs real estate business in the building B in Ulsan-gu, Ulsan-gu.

B. From July 15, 2013 to October 22, 2013, the Defendant conducted an integrated investigation with the Plaintiff (from January 1, 2007 to December 31, 2012, the period subject to investigation), and the Plaintiff omitted the registration of ownership transfer and the amount of value-added tax on the land from January 1, 2007 to December 31, 2012, and omitted the registration of ownership transfer and the amount of value-added tax on the land from December 1, 207 to 2012, and omitted the registration of ownership transfer and the amount of value-added tax on the land from July 1 to 15, 2013 to the Plaintiff; the title of the land listed in the sequence 6 to 12 is collectively referred to as “second real estate”; the title of each real estate is referred to as “second real estate”; the title of the land listed in the table 1 to 35 years to the Plaintiff; and the remaining 1 to 30 years and 15 years to the Plaintiff.5 years

C. On January 28, 2014, the Plaintiff appealed and filed an objection against the Defendant on January 28, 2014, the Defendant corrected the Plaintiff’s amount of sales revenue of newly built houses in multi-family houses and changed the time of receipt, and notified the Plaintiff of the reduction of KRW 709,95,50 in total and KRW 71,404,220 in global income tax and KRW 781,39,720 in total and KRW 71,404,2

(2) If a taxpayer is liable to pay the global income tax and value-added tax on November 1, 2012, 2012, 2012, 314, 500, 700, 709, 709, 195, 500, 200, 34,90, 430, 208, 58, 388, 470, 470, 228, 353, 2009, 214, 976, 410, 410, 201, 61, 61,062, 630, 2012, 709, 95, 500, 500 capital gains tax on global income tax (unit) on global income tax (unit) on global income tax (units) on global income tax (units) on global income tax;

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