수정수입세금계산서 발급거부처분 취소
1. The plaintiff's respective claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From January 4, 2011 to January 13, 2014, the Plaintiff supplied B (hereinafter referred to as “ exporters”) with raw and secondary materials of the automobile screener (hereinafter referred to as “instant goods”) free of charge, and imported the instant goods produced by the exporter from the process as “import declaration number C and 283.”
B. In importing as above, the Plaintiff filed an import declaration on the goods of this case with the total sum of the prices of raw and secondary materials supplied to exporters free of charge in the consignment processing expenses to be paid to exporters.
C. From October 27, 2014 to November 14, 2014, the head of Gwangju metropolitan customs office conducted corporate review with respect to the Plaintiff, and notified the Plaintiff of the result of corporate review that the Plaintiff would rectify the total amount of KRW 2,126,354,860, and the total amount of KRW 1,147,090, value-added tax 1,769,382,720, and additional tax 355,825,050, on the ground that the Plaintiff under-reported the return of raw and secondary materials and expenses exported without compensation and omitted local transportation expenses at the time of filing an import declaration on the instant goods.
From November 17, 2014 to December 13, 2014, the Plaintiff reported and paid under-paid customs duties and value-added taxes to the Defendants and the head of the Incheon Airport customs office (which was incorporated into the Defendant head of the Incheon Customs Office on January 18, 2016 by amending the Decree on the Organization of the Korea Customs Office and its Affiliated Agencies). The details are as follows.
(unit: 1,268,647,670 334,096,730 1,602,744,400 Incheon Head 35,935,260 15,187,970 51,123,230 Incheon Airport Head 1,147,090 7,798,140 227,190 11,172,42,420 1,312,381,070 351,511,665,040,050
E. On January 12, 2015, the Plaintiff filed an application for the issuance of revised import tax invoices of KRW 1,312,381,070 of value-added tax paid to the Defendants on January 12, 2015. However, Defendant Busan Head of the relevant customs office on February 6, 2015; Defendant Head of the relevant customs office on February 5, 2015; and the head of the Incheon Airport Head of the relevant customs office on February 9, 2015, respectively.
(c).