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1. Tobacco consumption tax and local education tax indicated in the attached Table 1 attached hereto, as stated by the Defendant against the Plaintiff on April 15, 2014.
Reasons
1. Details of the disposition;
A. The Plaintiff is a company running the tobacco manufacturing business and the sales business.
The Plaintiff supplied for export purposes, pursuant to Article 19(1) of the former Tobacco Business Act (amended by Act No. 12269, Jan. 21, 2014; hereinafter referred to as the “former Tobacco Business Act”) to wholesale business entities, including A, A, A, Edif, UMas Korea, Co., Ltd, Main Commercial Co., Ltd, A, A, and B., Ltd. (hereinafter referred to as “sales business entity of this case”; and, when referring to each business entity, the “stock company” was omitted) for sale to passengers of ocean-going crew or passenger ships, or special-use tobacco produced for sale to passengers of aircraft or passenger ships operating on international routes (hereinafter referred to as “special-use tobacco of this case”).
(hereinafter) The Plaintiff supplied the instant special purpose tobacco to the instant dealer. The Plaintiff reported the instant transaction to the Defendant as a supply transaction of tobacco for special purpose, for which tobacco consumption tax is exempted.
B. The Seoul Regional Tax Office conducted a tax investigation with respect to the Plaintiff from March 6, 2013 to July 24, 2013, and confirmed that the instant sales business entity exported the special-use tobacco supplied from the Plaintiff to the Plaintiff from January 6, 2009 to July 24, 2013 to the Chinese territory without selling it to the crew of ocean-going vessels or deep-sea fishing vessels, passengers of aircraft or passenger ships placed on international routes, and notified the Defendant of relevant taxation data on January 2, 2014.
C. The Defendant imposed KRW 38,05,239,960 on the Plaintiff on the ground that the instant transaction does not constitute a tax-free transaction, as indicated in the attached Table 1 of the details of taxation disposition, on April 15, 2014, totaling KRW 12,656,793,650, including the tobacco consumption tax and local education tax, from 2009 to 2012. On July 11, 2014, the Defendant imposed KRW 12,656,793,650 on the Plaintiff, as indicated in the attached Table 2 of the details of taxation disposition.
(2) each of the above dispositions.