부가세 등 부과처분취소청구
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From January 7, 2011, the Plaintiff received two copies of tax invoices of KRW 47,709,090 during the supply price during the second taxable period of 201, and KRW 119,200,000 during the first taxable period of 2012 from Co., Ltd. (hereinafter “C”), and deducted the relevant input tax amount from the output tax amount at the time of filing a value-added tax return (hereinafter collectively referred to as the “head office tax invoice”), and the relevant input tax amount from the output tax amount.
B. From November 15, 201 to September 30, 2012, the Plaintiff operated a gas station in the name of “E gas station” in “E gas station” (hereinafter “branch gas station”), and received two copies of the tax invoice of KRW 59,163,637 during the second taxable period from C during the 2011, the supply price of KRW 59,163,637 during the second taxable period, and the supply price of KRW 254,80,000 during the first taxable period during the 2012 period (hereinafter “branch tax invoice”), and at the time of the value-added tax return, deducted the input tax amount related to the output tax amount from the output tax amount.
C. Meanwhile, the head of Busan Regional Tax Office filed an accusation against C on the data basis, while deeming C as a false tax invoice, and notified the Defendant of the taxation data on the grounds that the head office and branch tax invoice were written differently from the fact. The Defendant did not deduct the input tax amount related to the value-added tax for the second period of value-added tax 8,120,080 on February 1, 2013, and notified the Plaintiff’s head office of the value-added tax of KRW 19,676,340 on January 11, 2013, KRW 19,676,340 on January 11, 201, KRW 2,351, and KRW 2,351,200 on corporate tax for the year 2011, KRW 10,625,195 on February 1, 2011, and the Plaintiff’s head office of the value-added tax for the second period of value-added tax for the second period of value-added tax year 12036,536.
(hereinafter “each disposition of this case”) D.
The Plaintiff is each of the instant cases.