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(영문) 수원지방법원 2015.11.24 2014구합59949
부가가치세등부과처분취소
Text

1. The instant lawsuit shall be dismissed.

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

Reasons

1. Basic facts

A. On June 14, 201, business registration was completed in the name of the Plaintiff on June 14, 201 with respect to “B,” which is a construction machinery leasing business entity (hereinafter “instant business entity”).

Notice of Reasons for Notice of Tax Base 1, 201: (a) No. 1,894,710 on January 12, 2012; (b) No. 2 (determined) on March 9, 2012; (c) No. 3,479,370 on March 1, 2012; (d) No. 1,718,004 on April 7, 2012; (c) No. 1, 30. 1, 205 on August 14, 2012 on August 14, 2015; (d) No. 1,718,004 on May 3, 2015; (e) No. 1,030,030,000,0005 on May 15, 2012; and (e) No. 1, 3636,2016 on May 36, 2019

B. With respect to the instant company’s business, a value-added tax return was filed in the Plaintiff’s name from the first half to the second half of 2013. Defendant Suwon District Tax Office having jurisdiction over the Plaintiff’s place of business, as indicated below, planned the value-added tax to the Plaintiff or notified the Plaintiff of the value-added tax for which the relevant tax amount had not been paid after filing the return.

C. In addition, in relation to the instant company’s business, the Plaintiff filed a global income tax return for the year 2012 and 2013 under the Plaintiff’s name. Defendant Dongwon Tax Office having jurisdiction over the Plaintiff’s domicile issued a notice of interim prepayment of global income tax or a notice of payment of the global income tax for which the relevant tax amount was not paid after filing the return,

In total, the defendants' respective tax notification measures are "the notice of each of the above taxes imposed by the defendants" on October 14, 2013, which belongs to the tax amount of notified reasons for notification of the taxable period 1201.

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