부가가치세등부과처분취소
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 an individual entrepreneur who runs a non-ferrous metal wholesale business under the trade name “B” from April 15, 2010.
B. The Plaintiff received 16 copies of the closed-dong purchase tax invoice (hereinafter “instant tax invoice”) equivalent to the total value of KRW 461,413,500, including the supply value of KRW 154,424,00 for the first period 1, 2013, KRW 172,537,50 for the second period 2, 2013, KRW 134,452,00 for the second period 134,452,00 for the second period 2014 from C (hereinafter “Purchase”). Upon filing a value-added tax return for each taxable period, the Plaintiff paid the value-added tax by deducting the input tax amount of the said tax invoice from the output tax amount.
In addition, when the Plaintiff returns global income tax for the 2013 and 2014, the Plaintiff included the supply value of the instant tax invoice in the necessary expenses, and paid the global income tax accordingly.
C. From December 29, 2014 to February 13, 2015, the director of the National Tax Office of astronomicalan filed a tax investigation with respect to the instant purchasing entity. As a result, he/she deemed the said purchasing entity as on the data issued a false tax invoice without a real transaction agreement and filed a complaint with the head of the tax office, and notified the Defendant of the taxation data.
Accordingly, from August 10, 2015 to September 13, 2015, the Defendant conducted a tax investigation with respect to the Plaintiff. Considering that the instant tax invoice issued by the instant purchaser from the first to the first period of November 2014 constituted a false tax invoice, the Plaintiff, on November 2, 2015, deducted the input tax amount on the said tax invoice from the Plaintiff on the first taxable year of 2013 (including additional taxes; hereinafter the same shall apply), and then, on November 2, 2015, determined the global income tax amount of KRW 28,548,350 (including additional taxes; hereinafter the same shall apply), value-added tax of KRW 30,94,590 for the second taxable year of 20,94, value-added tax of KRW 23,383,876,820 for the total amount of value-added tax of KRW 82,870 for the said tax year, including the global income tax reverted to necessary expenses, KRW 1305, 197,19.
E. The Plaintiff filed an appeal with the Tax Tribunal on January 21, 2016.