부가가치세미환급경정처분취소
1. The Defendant’s refusal to refund KRW 24,818,181, which was imposed on the Plaintiff on September 13, 2013, shall be revoked.
1. Details of the disposition;
A. On April 26, 2006, the Plaintiff filed a final return on the value-added tax for the first time in 2013, which is a corporation that registered its business for the purpose of the construction business general construction construction construction construction works, and the refund of KRW 31,462,797 on July 24, 2013.
B. In filing the final return, the Plaintiff reported that the Plaintiff received purchase tax invoices of KRW 118,181,819 from the supplier’s “A” (hereinafter “A”) during the first period of January, 2013; and that purchase tax invoices of KRW 161,150,000 from the supplier’s “B”; the Defendant denied the Plaintiff’s final return of value-added tax for the first period of January 2013, on the ground that the said tax invoices received from the Plaintiff and B were tax invoices issued after the time of supply; and on September 13, 2013, the Plaintiff decided to refund only KRW 725,209 with respect to value-added tax for the first period of September 2013.
(hereinafter “instant disposition”). C.
The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on October 23, 2013. On April 28, 2014, the Tax Tribunal decided that the supply value of KRW 4,500,000 (the supply time of June 10, 2013) and KRW 26,650,000 (the supply time of April 29, 2013) of the said tax invoice denied by the Defendant as a tax invoice received by the Plaintiff from B shall be deemed a legitimate tax invoice and the relevant value-added tax shall be refunded. The Defendant refunded KRW 3,426,50 to the Plaintiff on May 21, 2014 according to the decision of the Tax Tribunal.
E. On July 11, 2014, the Plaintiff, who was dissatisfied with the above decision by the Tax Tribunal, filed the instant lawsuit.
[Ground for Recognition: Facts without dispute, Gap evidence 1 through 3, Eul evidence 1, purport of whole pleadings]
2. The assertion and judgment
A. The Plaintiff’s assertion is a tax invoice of KRW 118,181,819 (hereinafter “instant tax invoice”) that the Plaintiff received from A, i.e., the value of supply that the Plaintiff received.