부가가치세등부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. The Plaintiffs are individual entrepreneurs who are engaged in gold materials, chip chip chip chiping operations, etc., with the trade name “C” from April 25, 1997.
B. From July 25, 2011 to April 24, 2012, the Plaintiffs received the purchase tax invoice of KRW 584,150,50 (i.e., KRW 248,110,150, KRW 248,150 (hereinafter “instant tax invoice”) from the Defendant, and filed a return on and pay the value-added tax including the relevant supply price in the input tax amount subject to deduction, on the basis of the trade name “D”, from July 25, 2011 to April 24, 2012.
C. As a result of investigating the suspicion on D’s data, the director of the Si interest office confirmed D as data and notified the Defendant of D’s investigation. The Defendant conducted an investigation into the normalization of trade order with respect to the Plaintiffs from November 29, 2013 to January 17, 2014, and on March 7, 2014, notified the Plaintiffs of the rectification of the disposition to rectify the value-added tax stated in the separate sheet by denying the deduction of the input tax amount of KRW 584,150,50, which is the supply price under the instant tax invoice, based on the premise that the instant tax invoice was false, and thereby denying the deduction of the input tax amount of KRW 584,150,50, which is the supply price under the instant tax invoice (hereinafter “instant disposition to impose value-added tax”), and ② by deeming that the receipt of the instant tax invoice constitutes a case where a false evidentiary document is issued under the Income Tax Act, each disposition
(hereinafter “instant disposition of imposition of global income tax,” and the instant disposition of imposition of value-added tax and the instant disposition are collectively referred to as “instant disposition”).
The Plaintiffs were dissatisfied with the instant disposition on July 18, 2014 and filed an appeal with the Tax Tribunal, but was dismissed on October 27, 2014.
[Grounds for Recognition] A. A. 1, 2, 14, and 1.