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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 an attorney-at-law who has completed business registration with the Seocho-gu Seoul Metropolitan Government building B as its business place.
B. From May 7, 2014 to June 30, 2014, the Defendant conducted a tax investigation on the omission of sales (hereinafter “instant tax investigation”) with respect to the Plaintiff from 2008 to 2010, and subsequently, the Plaintiff issued a disposition on January 14, 2008, including value-added tax, to KRW 275,00,000,000 on September 11, 2008, and KRW 200,000 on July 30, 200, and KRW 30,000 on July 29, 200, and KRW 80,000 on August 7, 2009, KRW 200,000 on September 1, 2014, each of the value-added tax imposed on the Plaintiff for the period of 208, KRW 30,000,000 on September 1, 2014, including value-added tax.
C. On December 9, 2014, the Plaintiff filed an appeal with the Tax Tribunal on each disposition of imposition by the Defendant. On June 3, 2015, the Tax Tribunal revoked the first imposition of value-added tax in 2008 on each of the Defendant’s respective dispositions of imposition by the tax Tribunal on June 3, 2015 by deeming that the period for imposition of value-added tax for the first period of imposition by the lapse of the exclusion period for imposition expires. In the imposition of value-added tax for the second period of imposition in 2008 and the first period of value-added tax for the second period of imposition in 209, the tax Tribunal ordered the Plaintiff to re-examine whether each of the said money constitutes the Plaintiff’s fees and to rectify the tax base and tax amount by examining whether each of the said money constitutes the Plaintiff’s fees.
Accordingly, as determined by the Tax Tribunal from June 15, 2015 to July 3, 2015, the Defendant issued a decision of correction to reduce the amount of the second-term value-added tax in 2008 to KRW 0, and the second-term value-added tax in 2009 to KRW 5,738,181, respectively, for the Plaintiff on July 8, 2015.
The defendant was originally the defendant in 2009.