주류판매정지처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a company that had obtained a license for comprehensive liquor wholesale business on April 8, 1982 and engaged in alcoholic beverage sales business.
B. From October 12, 2016 to November 15, 2016, the Daejeon Regional Tax Office conducted an investigation of tracking the distribution process of alcoholic beverages with the Plaintiff. The Daejeon Regional Tax Office did not issue sales tax invoices for KRW 50,689,753, which is a part of alcoholic beverages supplied by the Plaintiff to BB clubs (hereinafter “B”) from July 1, 2015 to December 31, 2015, and instead notified the Defendant of the violation of the obligation to issue tax invoices for KRW 32,584,30, and KRW 6,909,09,090, and KRW 11,196,363, total amount of KRW 101,380,00 by distributing the sales tax invoices without actual supply.
C. The Defendant determined that the Plaintiff’s total sales of alcoholic beverages constituted 1.1683% of the amount of violation of the duty to issue a tax invoice, and issued a disposition to suspend the Plaintiff’s total sales of alcoholic beverages for 31 days (from March 22, 2017 to April 21, 2017).
(hereinafter “instant disposition of suspension”). D.
On March 10, 2017, the Plaintiff filed the instant lawsuit with the Tax Tribunal while requesting a trial on the instant disposition of suspension.
[Ground of recognition] A without dispute, entry of evidence No. 3, purport of the whole pleadings
2. Whether the disposition of this case was lawful
A. The Plaintiff’s assertion 1) The non-existence of the grounds for disposition is that the Plaintiff actually supplied alcoholic beverages according to the tax invoice issued by B, C, E, and D, and that the actual alcoholic beverages supplied to B were less than the original order, and thus, the sales day was revised according to the actual transaction. 2) The instant disposition violating the principle of statutory reservation is based on Article 91 of the Regulations on the Management of Liquor Tax Affairs, and the provision on the handling of liquor tax affairs is based on Article 91 of the same Act. The provision on the handling of liquor tax affairs is an instruction that makes it impossible to suspend alcoholic beverage sales business for less
3. The discretionary authority.