부가가치세경정거부처분취소
1. On December 5, 2013 and December 11, 2013, the Defendant’s refusal disposition against the Plaintiff for the correction of each value-added tax filed against the Plaintiff.
1. Details of the disposition;
A. From the end of February 2008, the Plaintiff operated “C” (hereinafter “instant funeral hall”) and “D” (hereinafter “instant restaurant”) in Pyeongtaek-si B from the end of the same year, and operated the said restaurant on February 22, 2012, and the same year.
5. 31. The funeral hall was closed.
B. In relation to the supply of the Plaintiff’s goods and services, including the instant services, by understanding the supply of food services (hereinafter “instant services”) to the residents and visitors of the instant restaurant as the value-added tax taxable business, the Plaintiff reported and paid the value-added tax for the first period between the first and second years from 2010 to 2012 to the Defendant, respectively.
C. After that, on July 25, 2013 and November 5, 2011, the Plaintiff filed a request for correction against the Defendant to refund an excessive amount of value-added tax paid for the first term portion in the year 2010, the second term portion in the year 2010, the second term portion in the year 2011, the second term portion in the year 201, the first term portion in the year 201, and the first term portion in the year 2012.
The tax base amount for the first period in the year 2010, the second period in the year 2010, the second period in the year 2011, and the second period in the year 2011, 37,59,59,593,617, 767,368,629, 776,896, 363, 795,05,050,0247,963,917 calculated at 48,959,2836,736,627,67,689, 6369, 6369, 705,024,796,391, and the reduced or exempted tax amount in the second period in the year 2011, and 37,081,318,42,967,567,467,97,397,639,637,97,97,637
D. As to this, the Defendant’s application of tax exemption on the supply of food services pursuant to the established rules of the Ministry of Strategy and Finance (value-added tax system-640) on December 5, 2013 and on December 11, 2013 cannot be applied to the period for filing the relevant application for correction.
on the ground that “the above request for correction was rejected.”
The "the measure of this case" combined with each of the above rejection measures is called "the measure of this case".
E. The Plaintiff filed an appeal with the Tax Tribunal.