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1. Plaintiff A’s claim against Defendant Samsung Tax Director and Plaintiff B’s claim against Defendant Samsung Tax Director.
Reasons
1. Details of the disposition;
A. The Plaintiffs, as married couple, are those who jointly operate food and accommodation business in the name of “Del” in Gwanak-gu in Seoul Special Metropolitan City from May 7, 1986 to “Del” (hereinafter “the instant telecom”).
B. From October 1, 2015, to October 20, 2015, the head of the Gwanak-gu Tax Office conducted an integrated tax investigation (hereinafter “instant tax investigation”) with respect to the Plaintiffs. As a result of the said tax investigation, the Plaintiffs deemed that the amount of income was omitted as follows while operating the instant cartel, and corrected the amount of income. On the other hand, the Plaintiffs notified the Defendants of some of the benefits (hereinafter “the instant benefits”) paid to E (i.e., KRW 156,520,00, KRW 163,640,000, KRW 163,640,000, and KRW 163,640,660, KRW 660, KRW 114,85,760 in 2014, and KRW 85,760 in 2014).
(Unit: 199,402,164 90,017,504 109,384,660 243,735,808 128,850,048 114,885,760, 2014
C. According to the above notification, on December 1, 2015, the head of the Defendant Samsung District Tax Office issued a revised and notified the increase in the comprehensive income tax to the Plaintiff A, and the head of the Luxembourg Tax Office issued a revised and notified the Plaintiff B on the same day
(hereinafter referred to as “each initial disposition of this case”). (Unit: : 59,823,880 (including additional taxes) of the original disposition of this case in the Plaintiff’s taxable period A, 2013, A, 67,920,590 (including additional taxes) B B, 2013, 63,516,450 (including additional taxes) 71,486,830 (including additional taxes) of the original disposition of this case in the Plaintiff’s taxable period
D. On February 2, 2016, Plaintiff A filed an objection with the director of the Seoul Regional Tax Office, Plaintiff B filed an objection with the director of the Seoul Regional Tax Office on February 24, 2016, respectively, and the director of the Seoul Regional Tax Office on March 10, 2016.