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1. The Defendant’s individual consumption tax on July 7, 2016, KRW 302,050 on February 2013, and the individual consumption tax on March 2013.
Reasons
Details of the disposition
From June 1, 2012 to February 12, 2014, the Plaintiff operated a gas station under the trade name of “C gas station” in Seosan-si.
From January 22, 2014 to March 12, 2014, the Defendant conducted a partial investigation of value-added tax on the Plaintiff. On June 2, 2013, the Plaintiff supplied 100,00 liters, including light oil supplied on March 2, 2013, and 30,000 liters, which were supplied on March 2, 2013, to a gas station, and omitted sales of KRW 191,654,545 by supplying 30 liters, including light oil, and 3,00 liters, sold 68,20 liters, 3,00 liters, and 3,00 liters for the same period, on the ground that they were subjected to refund of the relevant tax, each of the Plaintiff was notified of traffic, energy and environment tax of KRW 132,291, value-added tax of KRW 870, March 30, 2013, 30313.
(2) On September 4, 2014, the Plaintiff filed an objection against the Director of the Daejeon Regional Tax Office, and the Director of the Daejeon Regional Tax Office dismissed the Plaintiff’s objection on October 24, 2014.
On January 19, 2015, the Plaintiff filed an appeal with the Director of the Tax Tribunal on January 19, 2015. On March 23, 2016, the Director of the Tax Tribunal re-examineed whether the Plaintiff sold tax-free oil to a farmer from February 2013 to March 2016, and determined that the tax base and tax amount should be corrected accordingly.
On July 7, 2016, the Defendant notified the result of the tax investigation that “I will not know the completion of re-investigation because there is no problem in the initial investigation, since the Defendant comprehensively confirmed the sales details, etc. of the duty-free oil subject to re-investigation.”
(hereinafter referred to as the "disposition of this case"). [In the absence of any dispute, Gap's 1 to 3, Eul's 1 and 2 (including branch numbers, if any; hereinafter the same shall apply), each entry shall be made.