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(영문) 서울행정법원 2014.08.21 2013구합61616
종합소득세등부과처분취소
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. Nonparty B Co., Ltd. (hereinafter “instant company”) is a company located in Gwanak-gu in Seoul Special Metropolitan City, the primary business of software development and consulting, and the instant company was established on June 19, 2003 and closed on July 30, 2008, and the Plaintiff was registered as the representative director in the registry of the instant company from the time of its incorporation to the time of its closure.

B. The Defendant determined that the instant company received tax invoices of KRW 135,127,00 from Hacom to December 2, 2004, KRW 11,950,000 from Hacom, and KRW 11,950,00 from 204 to 2004, and from 103,00,000 from 105 to 6, 205 from 2005 to 103,00,000 from 204, value-added tax for 29,641,898, KRW 20,309, corporate tax for 19,3030, corporate tax for 204, corporate tax for 2037,384, 205, 2037, 205, and 385, respectively.

C. In addition, the Defendant identified the Plaintiff as the representative of the instant company, and issued a disposition of global income tax of KRW 64,754,360, and global income tax of KRW 28,401,70 for the year 2004, and KRW 275,085,450 for the total amount of KRW 161,784,70, and KRW 113,300 for the year 205, and KRW 275,085,450 for the company. The Defendant issued a disposition of KRW 64,754,360 for the Plaintiff on November 23, 2012 according to the notice of change in the amount of income (hereinafter “instant disposition”).

The instant disposition reached the Plaintiff on November 29, 2012, and the Plaintiff dissatisfied with the instant disposition and filed a request for examination with the National Tax Service on February 14, 2013, but the National Tax Service dismissed it on July 26, 2013. Accordingly, the Plaintiff filed the instant lawsuit on October 25, 2013.

Grounds for recognition: there is no dispute.

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