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(영문) 수원지방법원 2016.07.22 2015구합67398
법인세등부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. As a result of the Plaintiff’s consolidated investigation of corporate tax for the business year 2006-2012 from May 14, 2014 to August 20, 2014 (hereinafter “instant tax investigation”), the director of the Central Regional Tax Office verified that there was an under-reported income amount of KRW 859,273,977 in total as indicated below, and notified the Defendant thereof.

(Unit) Classification: 52,50,00 for the total of 2010, 2007, 2008 52,50,500 for the year 2012,316,700,700 4,700,8000 6,800,685,685,000 172,801,000 12,5666,700,700 9,120,000 32,657,670,670,670,670,670,670,000,670,670,005,370,370,000,370,370,370,70,7370,730,780,7819,636,7819,67,7639,75,79,767,63946,67,67,29

B. On December 1, 2014, the Defendant imposed corporate tax of 2006 to 2012 as indicated below, KRW 284,744,038, and KRW 36,032,072, respectively (hereinafter “instant disposition”) on the Plaintiff as indicated in the following table.

Tax items amount (unit: 4,760,454, 207 39,532,911,004 17,51,004 209 65,660,876,876 15,882,020, 2011, 30,927, 592, 110,469,181 total 284,744,038 value-added tax, 206, 10,815,507, 207, 207, 207, 8,327,627, 207, 207, 207, 121,611, 208, 304, 205, 205, 305, 205, 207, 205, 207, 2005, 214

C. On February 26, 2015, the Plaintiff filed an appeal with the Tax Tribunal on the taxation disposition on the portion of the purchase tax invoice 48,493,500 (hereinafter “instant purchase tax invoice”) received from B Company C (business registration number) included in the “processing Purchase” (D), but was dismissed on May 11, 2015.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, Eul evidence Nos. 1 and 2 include each number, below.

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