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(영문) 수원지방법원 2014.11.13 2013구합12691
종합소득세부과처분취소 등
Text

1. The part of the Plaintiff’s lawsuit against Defendant Pyeongtaek-si seeking confirmation of the invalidity of the additional imposition disposition shall be dismissed.

2...

Reasons

1. Details of the disposition;

A. The Plaintiff, as the chairperson of the promotion committee of the Urban Development Project District Association (hereinafter “instant association”), promoted an urban development project from April 1, 2005, and resigned around December 4, 2010.

B. From August 29, 201, the Head of Pyeongtaek-si Tax Office:

9. 9. After conducting a tax investigation on the instant cooperative, the Plaintiff imposed KRW 251,751,60,000 on January 2, 2012, on the ground that the Plaintiff’s business promotion expenses paid from the instant cooperative to 2005 to 2010 (hereinafter “instant amount”) constituted earned income, including the Plaintiff’s attached Form 1, totaling KRW 25,427,370,00, including global income tax and additional tax for the year 2006 to 2010, and Defendant Pyeongtaek-si imposed on the Plaintiff on February 13, 2012, including the Plaintiff’s attached Form 1, the sum of local income tax for the year 206 to 2010 to 2010.

(hereinafter) The imposition of global income tax and additional tax on global income is “instant imposition disposition,” and the local income tax portion on local income tax is “instant imposition disposition,” and the same is combined, “each of the instant dispositions”).

The Plaintiff filed an objection on April 3, 2012 with respect to the imposition of global income tax in the instant case.

7. 30. An appeal was filed with the Tax Tribunal on July 12, 2013.

【In the absence of dispute over the grounds for recognition, Gap evidence 1 through 3, Eul evidence 1, 2, Eul evidence 1 and 2 (including each number), the purport of the whole pleadings

2. The Plaintiff, as to whether the claim for confirmation of invalidity of the imposition of additional charges in the instant lawsuit is lawful, is seeking confirmation of invalidity of the imposition of additional charges for each of the pertinent years, other than the imposition of local income tax in this case, on Defendant Pyeongtaek-si. However, if local tax is not paid by the payment deadline, additional charges or increased additional charges provided for in the Framework Act on Local Taxes are naturally generated pursuant to the provisions of the Act

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