beta
(영문) 광주지방법원 2017.04.13 2015구합394

법인세등부과처분취소

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the instant disposition

A. The Plaintiff is a company that operates a construction business, such as bowlingging, with its head office located in Sinpo City C.

B is the actual representative of the plaintiff, who is registered as a director from July 23, 2007.

B. The Plaintiff’s issuance of the instant tax invoice and the Plaintiff’s tax return 1) is the Plaintiff’s construction of bathing beaches in D (hereinafter “instant construction”).

F (E) uses the trade name of E (hereinafter referred to as “E”);

(A) E entered into a contract for construction with the following construction works: on July 25, 2007, the construction cost of KRW 2,515,739,600, and from July 25, 2007 to June 30, 2008 (after this date, changed to February 28, 2009): The Daecheon General Construction Co., Ltd., Ltd., Ltd., (B) purchase price of KRW 40,00,00 for construction cost of KRW 2,90,00, and construction period of KRW 200,000,000: From August 20, 207 to February 29, 2007, the Plaintiff is entitled to KRW 50,000,000,000 for KRW 40,50,000,000,000 for the instant construction works, and the Plaintiff is entitled to KRW 15,500,000,00.

) A tax invoice in Chapter Three (150,000,000 won for supply on October 31, 2008, and KRW 200,000,000 for supply on November 30, 2008, and KRW 100,00,000 for supply on December 31, 2008; hereinafter “instant tax invoice”).

After receipt, the value-added tax was reported by deducting the input tax amount, and the purchase amount of this case shall be included in the deductible expenses.