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, a business operator, who carries on the painting and painting as B, received a purchase tax invoice several times from C during the period from 2009 to 2012, which is the taxable period of each value-added tax, and deducted each input tax amount from the Defendant, and filed each value-added tax return.
B. The director of the Seoul Regional Tax Office deemed that the false purchase tax invoice was received between the Plaintiff and C as a result of the tax investigation against C, and notified the Defendant thereof.
C. On December 7, 2014, the Defendant: (a) denied the Plaintiff’s input tax deduction for the remainder of the supply price of purchase tax invoices, excluding any money remitted through a financial account; and (b) issued a disposition to the Plaintiff to rectify the amount of value-added tax for the second period portion (including additional tax; hereinafter the same shall apply); (c) value-added tax for the second period portion (8,405,630; hereinafter the same shall apply); (d) value-added tax for the second period (2) year (2010; 9,068,420; and (e) value-added tax for the second period (2) year (3,459,320; and (e) value-added tax for the second period (3,459,320; and (e) value-added tax for the first period (hereinafter the “instant disposition”).
On May 26, 2015, the Plaintiff filed an appeal with the Tax Tribunal on May 26, 2015, but the Tax Tribunal rendered a decision to dismiss it on November 10, 2015.
[Reasons for Recognition] No dispute exists, Gap evidence Nos. 1 through 3, 9, and Eul evidence No. 1 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings.
2. Whether the disposition is lawful;
A. The Plaintiff asserted that the Plaintiff was actually supplied with a paint from C, and paid the price in cash from time to time.
Therefore, in calculating value-added tax for each taxable period against the plaintiff, cash settlement amount for each taxable period is 30,200,000 won for the second period of 2009, i.e., the second period of 2010, 41,200,000 won for the second period of 2010, 14,000,000 won for the second period of 201, 2011, 4,900,000 won for the second period of 201, and 3,000,000 won for the first period of 2012, and 1,000,000 won for the second period of 200,000 won for the second period of 202.