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(영문) 대전지방법원 2018.09.19 2017구합1164
부가가치세, 법인세, 원천세액부과처분취소
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. From February 1, 2010 to October 17, 2012, B of the Plaintiff’s representative director: (a) entered into an agency contract with LBPS Co., Ltd. (hereinafter “ mobile communications company”); and (b) engaged in the business of attracting subscribers, managing subscribers, and selling mobile communications devices provided by the mobile communications company; and (c) the Plaintiff is a corporation established on October 17, 2012, and the representative director of B, who is an individual entrepreneur A, succeeds to the aforementioned business.

B. After conducting an integrated investigation against B and the Plaintiff, the Director of the Daejeon Regional Tax Office: (a) deemed that B and the Plaintiff had omitted the amount of transfer of other sales, such as the amount of transfer of credit for the installment of terminal device, and the amount of installment payment and subscription fee of the customer, 3,927,087,285 won; and (b) notified the Defendants of relevant data.

C. Accordingly, on December 1, 2015, the Defendant notified the Plaintiff of the amount of value-added tax of KRW 114,668,830, KRW 42,685,060, KRW 322,072,840, value-added tax for 2013, KRW 235,740, KRW 230,060, KRW 21,875,60, KRW 60, KRW 2014, KRW 90, corporate tax for 2012, KRW 238,076,530, corporate tax for 2013, KRW 116,010, KRW 97, KRW 2097, KRW 2013, KRW 238,076,530, KRW 20 for 2013, KRW 200, KRW 238,97, KRW 2013, KRW 3681, KRW 2081.

(hereinafter “each disposition of this case”) D.

On February 15, 2016, the Plaintiff filed a request for review with the Tax Tribunal to revoke each of the dispositions of this case on June 29, 2016. However, the Tax Tribunal dismissed the Plaintiff’s request on May 25, 2017.

[Ground of recognition] Facts without dispute, Gap's 1 to 3, 5, 6 evidence, Eul's 1 to 3 (including additional numbers), the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

A. Each of the instant dispositions should be revoked on the ground that the Plaintiff’s assertion is unlawful.

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