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(영문) 서울행정법원 2015.03.20 2014구합625
부가가치세등및종합소득세부과처분취소
Text

1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The Plaintiff’s age club operation 1) From June 15, 2007 to July 20, 2009, the Plaintiff is a large-scale hotel D’D with a total of 677 square meters, including one room, stud 32, 20 parts, and an indoor swimming pool with a room attached, one indoor swimming pool with a room, a kitchen, a kitchen, a camera, and a night club (hereinafter “bat club”).

B) A joint business operator operated jointly with each of the Nonparty listed in the table below. On June 15, 2006, from June 14, 2006 to July 14, 2008, Plaintiff 30.7%, E 35%, F14.3%, G15%, H5% from Jun. 15, 2006 to Nov. 4, 2008, Plaintiff 68.2%, F14.3%, G17.5% from Nov. 5, 2008 to Jul. 20, 2009; the details of purchase and sale of the Plaintiff’s global income tax for the two years and 2007 to Nov. 4, 2008; and the details of purchase and sale of the Plaintiff’s global income tax for the taxable period under the following:

On June 22, 2007, from around July 5, 2008 to around July 5, 2008, the accounting and accounting of the age club was conducted by the following methods. (A) At night accounting offices located inside the age club, J, K, L, etc., each 1/3 of the daily table (tentative daily table) based on the sales slip, the shipment slip, and the daily table based on these daily table.

B) When the duties of the night accounting office are completed, J et al. delivered cash in a set of money to M or his wife, which had the manager of the age club (M, as the Plaintiff’s high-speed marriage, was employed at the age club upon the Plaintiff’s recommendation. Since M was detained on August 2007 and did not participate in the operation of the age club, it continued to keep the cash to M’s wife.

The daily balance sheet, daily settlement of accounts, deposit sheet by water, card sales slip, and commodity sales slip shall be kept in the book of the night accounting office in which they are kept in a bank.

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