부가가치세 부과처분 무효확인 등
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 person who registered his/her trade name as “B” and the location of his/her business as “B” and registered his/her business with Daejeon Seo-gu C building and D and sells health functional foods, including non-resident.
B. The Plaintiff reported 37,320,910 won and 85,313,750 won and 4,799,280 won and 86,80 won and 86,807,327 won and 1,3717,818 won, respectively, at the time of the Plaintiff’s declaration of value-added tax in February 2, 201 and January 2012, and received a refund of value-added tax in KRW 1,371,048 by reporting the purchase amount as KRW 37,371,048.
C. From October 30, 2012 to December 3, 2012 of the same year, the Defendant conducted a tax investigation with respect to the Plaintiff. As a result of the investigation, the Defendant determined that the Plaintiff’s head office in the U.S. (the representative G; hereinafter “F head office”) paid KRW 185,539,868 (the total amount of KRW 185,212,50, 201, 100,327,318) among the purchase amount reported by the Plaintiff at the time of filing the return of value-added tax for February 2, 2011 and January 1, 2012, the amount of KRW 185,539,868 (the total amount of KRW 10,327,318) was not related to B, and was not related to B’s tax investigation. On December 21, 2012, the Plaintiff did not deduct the input tax amount equivalent to the above supply amount.
The Plaintiff filed a request for pre-assessment review with the purport that “the sales amount the Plaintiff entered in the final and conclusive value-added tax return for the second period of February, 2011 and the first period of January 2012 is not related to the Plaintiff and was voluntarily entered in order not to undergo an investigation pursuant to the refund, and thus imposing value-added tax on it is inappropriate.” However, the Defendant did not accept it, and on February 18, 2013, the Plaintiff issued each disposition of imposition of KRW 520,430 as global income tax for the year 201 and the purport of the claim (hereinafter “instant disposition”).
E. Plaintiff’s voluntary declaration of value-added tax and objection.