부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B (hereinafter “B”) is a company established on May 12, 2015 for the purpose of distributing and processing steel materials, and the Plaintiff is a director in the company B, who engages in the wholesale and retail business of steel materials with the trade name C.
B. B issued an electronic tax invoice three times from August 31, 2015 to October 31, 2015 to D, as follows:
[Judgment of the court below in light of the above legal principles, the court below erred by misapprehending the legal principles as to the supply of steel materials related to the construction of stables, which serve as the basis for the issuance of the above electronic tax invoice (hereinafter “the instant contract”). The court below erred by misapprehending the legal principles as to the supply of steel materials related to the construction of stables. The court below did not err by misapprehending the legal principles as to the total supply price of 16,05,00,000 won for 16,050,920 won for 1,605,092 won for 17,656,012 won for 1,605,000 won for 17,656,000 won for 460 won for 8,896,046 won for 97,856,506 won for 30,030,920 won for 3,503,092 won for 38,534,012 won for 140
C. However, D deposited the Plaintiff’s account KRW 174,150,000 on July 31, 2015, and KRW 60,000 on September 3, 2015, and KRW 30,000 on September 3, 2015, and KRW 30,000 on September 23, 2015, and KRW 10,000,000 on October 19, 2015, and KRW 50,00 on May 10, 2015, and KRW 6 times in total, including KRW 30,000,00 on November 10, 2015, and KRW 630,00 on January 12, 2016.
Accordingly, on October 27, 2017, the Defendant: (a) deemed the actual supplier of the instant contract as the Plaintiff; and (b) deducted KRW 99,261,240, which is the supply value that the Plaintiff had already reported, from among the supply value of each electronic tax invoice, 140,042,30, the sum of the supply value of each of the instant electronic tax invoices; and (c) notified the Plaintiff of the correction and notification of KRW 6,085,710, which is the value-added tax for the second period of 20
The tax base of the increased or decreased amount of tax for the initial return on classification shall be 43,2,528,749 won, 40,780,760 won, 43,252,874 won, 43,249, 493 won in the input tax amount of KRW 43,074,075 won, 3,381 won, 381 won, 4,078,076 won, 7,400 won in the aggregate of KRW 7,40 won in the amount of tax for the reduction or decrease of the tax base for the initial return on classification 391,747,989 won in the aggregate of KRW 39,78,760 in the aggregate of KRW 39,78,79 won in the aggregate of KRW 39,782,05 won in the aggregate of the amount of tax for the tax for the additional return -4,082,00 won in the aggregate of penalty tax amount of KRW 00.