부가가치세부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On April 21, 2006, the Plaintiff’s representative director B, etc.: (a) registered the business with the trade name “D” from Sinpo City, Sinpo City, as wholesale and retail business, such as meat packaging; (b) changed the trade name on December 19, 2014 to E (representative: B); (c) transferred the place of business to Sinpo City F and 1 floor; and (d) closed on February 29, 2016.
B. Meanwhile, on May 1, 2012, G Co., Ltd. (hereinafter “G”) registered its business with a wholesale and retail business, such as livestock products and meat sales, and closed its business on January 30, 2015 after he/she moved his/her place of business to the Si F and the 1st floor. < Amended by Presidential Decree No. 26840, Feb. 29, 2016>
C. The Plaintiff, a newly established corporation on February 16, 2012, engaged in a business after registering its meat sales as a wholesale retail business in subordinate City I. The Plaintiff purchased livestock products and sold them to the business partner in original meat condition or supplied them to the business partner in E, and thereafter the Plaintiff closed its business on February 15, 2016.
From March 1, 2016 to November 20, 2015, the Defendant (the New Mine Co., Ltd. changed its name as Gyeonggi Mine Co., Ltd.) conducted a general integrated investigation on the taxable year 2012 to 2014 (hereinafter “instant investigation”) with respect to the Plaintiff during the period from August 26, 2015 to November 20, 2015, and examined the Plaintiff’s data on the computerized system in the Plaintiff’s place of business and the data on the return of value-added tax. As a result, the Defendant confirmed that the Plaintiff issued a invoice (3.21 million won), or issued a processed tax invoice (or KRW 1.5 million): the fact that the Plaintiff sold the items subject to value-added tax (or KRW 1.1 million), and omitted sales (or KRW 81 million, KRW 3.1 million, KRW 126 million, and KRW 1.6 million).
E. On December 1, 2015, the Defendant issued a correction notice on each of the value-added tax for the first and second years from January 2012 to February 2014 (hereinafter “each of the instant dispositions”) to the Plaintiff, as indicated in attached Table 1(1).
F. The plaintiff.