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(영문) 전주지방법원 2014.11.19 2014구합80
부가가치세등부과처분취소
Text

1. Among the instant lawsuit, the Defendant’s value-added tax for the year 201 against the Plaintiff on December 6, 2012, KRW 10,241,50, and the same additional dues.

Reasons

1. Details of the disposition;

A. (B) As of December 26, 2012, as of December 2012, 201, the Plaintiff (hereinafter “instant delinquent corporation”) was either KRW 10,241,50 of the value-added tax (excluding additional dues and increased additional dues, and this paragraph is the same) in the year of 2011; KRW 810,140 of the Class A earned income in the year of 2011; KRW 10,819,300 of the value-added tax in the year of 2012 (= KRW 768,850 of the KRW 7,440,790 of the KRW 2,420,79, KRW 2,490 of the Class A earned income in the year of 2012; KRW 28,349, value-added tax in the year of 2011; KRW 15,986,00 of the corporate tax in the year of 2011.

B. The Defendant: (a) deemed that the Plaintiff is an oligopolistic shareholder holding 100% of the number of shares held by the instant delinquent corporation pursuant to Article 39 of the former Framework Act on National Taxes (amended by Act No. 11604, Jan. 1, 2013; hereinafter the same) as of the date the liability to pay the tax in arrears was established; (b) deemed that the Plaintiff constitutes an oligopolistic shareholder holding 10% of the number of shares held by the instant delinquent corporation; (c) notified the Plaintiff of the same tax amount as specified in Table 1, and (d) notified the same tax amount as specified in Table 2, following the relevant tax item number (hereinafter “instant disposition”).

(단위 : 원) <표 1> 번호 세목 체납세액 계 본세 가산금 ① 2011년도 부가가치세 11,163,190 ㉮ 10,241,500 921,690 ② 2011년도갑종근로소득세 834,440 ㉯ 810,140 24,300 ③ 2012년도부가가치세 768,850 ㉰ 768,850 ④ 2012년도부가가치세 ㉱ 7,440,790 669,620 ⑤ 2012년도부가가치세 ㉲ 2,609,660 140,900 ⑥ 2012년도갑종근로소득세 ㉳ 2,420,790 246,860 <표 2> 번호 세목 납세의무 성립일 체납세액 계 본세 가산금 ⑦ 2011년도 부가가치세 2011. 12. 31. 29,880,090 ㉠ 28,349,240 1,530,850 ⑧ 2011년도 법인세 2011. 12. 31. 16,849.320 ㉡ 15,986,080 863,240

C. On May 10, 2013, the Plaintiff filed a request for a trial with the Tax Tribunal as to the instant disposition ①, ②, ④ disposition, and ② instant disposition and the instant disposition 7, and the said disposition 8, but the Tax Tribunal did not comply with the disposition on October 29, 2013, on the ground that the period for filing a request for a trial under Article 68 of the former Framework Act on National Taxes has expired.

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