부가가치세등경정처분등취소
1. The Defendant’s first term portion 17,275,10 won in March 5, 2015, the second term portion in 2011, the second term portion in 2011, the amount of KRW 1,949,890 in 201, and the amount of money in 2012.
1. Details of the disposition;
A. The Plaintiff received 124,486,00 won purchase tax invoice of KRW 124,486,00 in total (see attached Table 1; hereinafter “E”) from E Co., Ltd. (hereinafter “E”) operated by D during the second taxable period of the value-added tax in 2011, as a corporation engaged in the business of manufacturing new and parts, etc. in Busan Seo-gu, Busan, the Plaintiff received 10 copies of purchase tax invoice of KRW 124,486,00 in total (see attached Table 1; hereinafter “instant tax invoice”), and filed a return of value-added tax and corporate tax by deducting the input tax amount therefrom and adding the amount to the deductible expenses.
B. After conducting a tax investigation on E from March 1, 2014 to June 5, 2014, the Defendant: (a) deemed that the instant tax invoice was prepared without real transactions; (b) deemed that the input tax invoice was non-deductibles and non-deductibles were falsely made; and (c) on March 5, 2015, the Defendant notified the Plaintiff of the amount of KRW 17,275,110 for the first term portion in 201, the second term portion in 2011, the amount of KRW 1,949,890 for the second term in 2011, the amount of value-added tax for 2,567,590 for the second term in 2012, and the corporate tax for KRW 30,593,650 for the second term in 2012, the Plaintiff’s representative director B as the income earner, and the amount of income accrued to the Plaintiff as a bonus income amount accrued to 305,2012.
("instant Disposition" in total). (C)
Accordingly, the Plaintiff filed an appeal with the Tax Tribunal on July 17, 2015 after filing an objection on June 1, 2015, but was dismissed on October 15, 2015.
Meanwhile, on December 24, 2015, D was convicted of having committed an offense, such as having issued a false tax invoice to other companies including the Plaintiff, in the case of violation of the Punishment of Tax Evaders Act (hereinafter “related case”), etc. of this Court No. 2014Da9673 (Omission of Combined Indication) (hereinafter “related case”).
D Although this Court appealed as 2016No161, it was dismissed on November 24, 2016, Supreme Court Decision 2016Do2059.