logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 전주지방법원 2018.02.08 2017구합876
소득세등부과처분취소
Text

1. Of the instant lawsuit, the principal tax of global income tax for the year 1998, which was notified on August 1, 1999, 229,420 won, additional dues of 11,470 won, and additional dues of 11,470 won.

Reasons

1. Details of the disposition;

A. From August 1, 1999 to December 30, 2000, the Defendant imposed global income tax, transfer income tax, and value-added tax (hereinafter collectively referred to as “each of the instant taxes”) on the Plaintiff (hereinafter collectively referred to as “each of the instant taxes”) as listed in the following table.

However, the sum of KRW 665,700, which was collected on August 24, 2016 and KRW 665,700 on September 7, 2017, was reduced to KRW 14,086,660.

B. The Defendant: (a) on the ground that the Plaintiff was in arrears with each of the instant taxes; (b) on July 5, 2001; (c) on April 10, 2006, the real estate listed in paragraph (6) of the attached Table Nos. 6 of the same List; and (d) on October 13, 2015; and (e) on April 11, 2016, each of the real estate listed in paragraph (4) of the same List Nos. 1, 2, and 3 of the same List (hereinafter collectively referred to as “each of the instant seizure dispositions”).

C. On June 7, 2016, the Plaintiff filed an objection with the Defendant against the disposition of imposition of capital gains tax for the year 199 and the disposition of seizure as of April 11, 2016 of the attached list Nos. 1, 2, and 3. The Defendant rejected an objection against the disposition of imposition of capital gains tax for the year 1999 on July 18, 2016, and dismissed an objection against the disposition of seizure as of April 11, 2016. The Plaintiff filed an appeal with the National Tax Service on the disposition of imposition of capital gains tax for the year 199 and the disposition of seizure as of April 11, 2016, but the Commissioner of the National Tax Service rejected the Plaintiff’s appeal or evidence Nos. 1, 2, and 7 of the attached list No. 1, 2016, and the Commissioner of the National Tax Service rejected the Plaintiff’s request for review as of December 27, 2016, and rejected the claim for imposition of capital gains tax as above.

(b) there is no dispute.

arrow