부가가치세부과처분취소
1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.
1. Details of the disposition;
A. D, from February 200, with the trade name "C", was registered as the place of business in Changwon-si E, Changwon-si, Changwon-si, the place of business, and run a high-speed wholesale and retail business.
In the absence of business registration, the Plaintiff collected scrap metal with the trade name “B” and sold it to D.
B. The director of the Busan Regional Tax Office conducted a tax investigation on D with respect to March 13, 2012 to May 11, 2012, and recognized that D was supplied with scrap metal equivalent to KRW 31,394,093,960 in total from the collection of scrap metal in the taxable period from the first to second period of the value-added tax in 2008, and did not receive lawful evidence, such as a tax invoice, even if D was supplied with scrap metal equivalent to KRW 31,394,093,960, and notified the Defendant thereof.
C. On November 3, 2012, the Defendant imposed and collected value-added tax (including additional tax) on the Plaintiff on the ground that “the Plaintiff did not omit and file a return on the sales of this case,” as indicated in the attached Table 1’s tax base and amount of tax (hereinafter “attached Table”) for each taxable period, as indicated in the “tax base and amount of tax” (hereinafter “attached Table”).
(hereinafter “instant disposition”) D.
On May 13, 2013, the Plaintiff appealed to the Commissioner of the National Tax Service, but was dismissed on July 16, 2013.
[Ground of recognition] Facts without dispute, Gap evidence 1 to 6, evidence 1 to 3-1, 2, Eul evidence 3-1 to 6, the purport of the whole pleadings
2. The Plaintiff’s instant disposition is unlawful for the following reasons.
The plaintiff is a person who maintains his/her livelihood by selling scrap metal without his/her place of business or human facilities and is not a business operator under the Value-Added Tax Act.
(b) Summary of taxation;
The burden of proof is the defendant who is the tax authority.
The defendant, while conducting a tax investigation against D, calculates the sales of this case on the basis of D's statements and documents prepared voluntarily by C.