부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On March 30, 1993, the Plaintiff was a corporation established for the purpose of the wastewater treatment machinery manufacturing business, the controlled waste interim disposal business, and the designated waste collection and transportation business, etc. on December 26, 1997, and obtained a license from the head of the Busan Metropolitan City Council from the head of the Seo-gu Busan Metropolitan City Council for interim waste recycling business for the business site waste (refluences such as field, office, and flowers). On August 18, 2006, the Plaintiff obtained a license from the head of the Busan Metropolitan City Ministry of Transport and Maritime Affairs from the head of the Busan Metropolitan City Transportation Office for the interim waste recycling business for food waste (plant residues in the Busan Metropolitan City D market). On August 20, 2013.
On December 26, 1997, the Plaintiff engaged in the disposal and collection business of wastes generated from the agricultural products wholesale market (E, F) and conventional markets (G market and H market) in Busan City (hereinafter “instant wastes”) from December 26, 1997.
As a result of the corporate integration investigation conducted between August 30, 2017 and September 28, 2017, the Defendant confirmed that the Plaintiff omitted the report of cash sales deposited into the account under the name of the representative I, as a result of the corporate integration investigation conducted between August 30, 2017 and September 28, 2017.
On November 1, 2017, the Defendant notified the Plaintiff of the correction of the total value-added tax of KRW 188,984,470 in 2012 or 2016 as indicated in the following table. The Plaintiff is dissatisfied therewith, and the Plaintiff filed an objection on February 1, 2018 and received a decision for partial acceptance on April 11, 2018. Accordingly, the Defendant reduced or corrected the amount of value-added tax of KRW 1 to 2016 as indicated in the following table.
(hereinafter the Defendant’s correction on November 1, 2017 and re-revision on April 11, 2018 are combined, and the value-added tax is imposed and revised in the original taxable period (hereinafter “instant disposition”).