부가가치세경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On November 24, 2009, the Plaintiff entered into a contract with Shee Construction Co., Ltd. for Condo and its ancillary facilities (hereinafter “instant construction”). On July 15, 201, Shee Construction Co., Ltd. completed the instant construction work.
On December 31, 2013, the Plaintiff received a tax invoice (hereinafter “instant tax invoice”) issued on December 31, 2013 from Shee Construction Co., Ltd., which issued the supply value of KRW 1,872,309,09,090, value-added tax, KRW 187,230,910, and subsequently filed a final tax return for the second half-year value-added tax, which deducts the said value-added tax as the input tax amount, on January 27, 2014.
After the Defendant confirmed the field of value-added tax, since the construction of this case was completed on July 15, 201, the time of supply for the service is determined as July 15, 201. On February 17, 2014, the tax invoice of this case was not deducted from the input tax amount on the ground that it constitutes a false tax invoice.
Accordingly, on September 28, 2016, the Plaintiff asserted that the above value-added tax should be deducted from the input tax amount of the value-added tax for the second period of February, 2011, and that the Plaintiff sought the refund of the above value-added tax, but the Defendant rejected it on November 17, 2016.
(2) On December 7, 2016, the Plaintiff filed an appeal against the instant disposition with the Director of the Tax Tribunal for adjudication on December 7, 2016, but the Director of the Tax Tribunal dismissed the Plaintiff’s appeal on April 20, 2017.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4 and 6, and the purport of the entire argument as to the legitimacy of the disposition of this case is legitimate. If the construction of this case was completed on July 15, 201, the plaintiff's obligation to pay value-added tax on Seohee Construction Co., Ltd. was occurred in the second half of 2011. The plaintiff could deduct the value-added tax from the input tax amount at the time of filing the final return of value-added tax for the second half of 2011. However, the defendant's disposition of this case on different premise should be revoked.