부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
B Co., Ltd. (hereinafter “Nonindicted Company”) filed an application for early refund of value-added tax for KRW 14,469,785 on October 25, 201 with the Defendant on October 25, 2011, when filing a preliminary return of value-added tax for the second period of value-added tax in 2011, and received the full refund;
After all, on January 11, 2012, the non-party company filed a final return of value-added tax for the second period of value-added tax in 2011 with the Defendant, and entered the said KRW 14,469,785, which was already paid in the column for the amount of tax to be refunded for the preliminary return (i.e., KRW 14,469,785, which was already refunded in the second preliminary return for the second preliminary return in 2011 (i.e., KRW 19,507,172).
The defendant confirmed that the value-added tax for the second term of 201 was refunded in duplicate to the non-party company through a regular audit in 2015, and on January 6, 2016, the non-party company determined the payment deadline on January 31, 2016 and notified the non-party company of KRW 20,759,790 of value-added tax for the second term of 201 (including additional tax for non-performance of payment) (including KRW 6,290,013) for the second term of 2011.
From March 2, 2011, the non-party company was engaged in food miscellaneous distribution business, and was retroactively closed ex officio as of December 31, 2011 on the grounds of non-declaration of value-added tax of the first year of 2012 and transfer of the place of business without permission. The non-party company did not pay the value-added tax of the second year of 20,759,790 (the due date of payment January 31, 2016) and the earned income tax of the tax withholding amount of 31,710 (the due date of payment May 3, 2012) on November 201.
On December 31, 201, the end of the taxable period, the Plaintiff owned 122,00 shares (61%) out of the total outstanding shares of the non-party company as of December 31, 201, and deemed the secondary taxpayer under Article 39(1)2 of the former Framework Act on National Taxes (amended by Act No. 11124, Dec. 31, 201; hereinafter the same) as the secondary taxpayer under Article 39(1)2 of the former Framework Act on National Taxes (amended by Act No. 111124, Dec. 31, 2011; hereinafter the same), the Defendant notified the Plaintiff of the payment of KRW 13,215,230 (including additional charges) equivalent to the Plaintiff’s share ratio (61%) out of the non-party company’s delinquent tax amount (including additional charges) up to the time of March 11, 2016.
Of the above notice, the Plaintiff in this case.