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1.The judgment of the first instance, including a claim modified at the trial, shall be modified as follows:
The plaintiff's primary part is the plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff: (a) was an individual entrepreneur, who was operated from September 15, 1990 to September 30, 201, from September 30, 201, the Plaintiff: (b) received a refund of the total amount of KRW 183,925,220 (=52,120 + + KRW 57,695,90 + KRW 74,577,110 for year 201 + KRW 57,695,90 + KRW 74,57,110) from September 15, 1990 to September 30, 201; and (c) reported global income tax (including KRW 40,820,549, KRW 5689, KRW 510, KRW 510, KRW 2010, KRW 612, KRW 3615, KRW 205, KRW 2015) by including the said refund in total income for each taxable period.
B. As a result of the customs investigation conducted in 2014, the head of the Busan Customs Office confirmed that the Plaintiff was unfairly refunded customs duties even though he/she is not a producer of export goods, and on June 19, 2014, the Plaintiff collected the total amount of 248,494,810 won [20,518,360 won [30,143,400 won [20,374,960 won + additional dues 20,374,960 won] of 2010 + 90,788,030 won (additional dues + 33,092,040 won + additional dues + 33,092,040 won + 107,188,420 won for year 201 [32,61,310 won for additional dues + 32,310 won for additional dues] of the Plaintiff.
C. On July 11, 2014, the Plaintiff submitted a “written request for correction of the tax base and tax amount” stating the purport to seek a refund of KRW 63,423,262 of global income tax by including KRW 248,494,810 in the necessary expenses of 2011 to the Defendant (hereinafter “instant request for correction”). However, on September 2, 2014, the Defendant notified the Defendant of the refusal of the instant request for correction on the ground that the necessary expenses are the taxable period to which the date on which the expense becomes final and conclusive belongs.
On November 25, 2014, the Plaintiff is dissatisfied with the request for adjudication on November 25, 201, and the global income tax shall be calculated by deducting the relevant customs refund from the total amount of income in each taxable period from 2009 to 2011; accordingly, the global income tax shall be calculated from among the global income tax accrued in 2009 to 9,505.