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(영문) 서울행정법원 2020.10.20 2019구합69896

부가가치세등부과처분취소

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All of the plaintiff's claims against the defendants are dismissed.

Litigation costs shall be borne by the plaintiff.

Reasons

1. Details of the disposition;

A. On March 2, 1994, the Plaintiff is a business operator who runs the business of manufacturing leathers and hairs under the trade name “D” in Guro-gu Seoul Metropolitan Government Building B (hereinafter “instant building”).

B. On April 10, 2015, E is a registered business operator of “G” who closed his/her business on September 1, 2016 with the head of the instant building F as the place of business (hereinafter “instant place of business”).

C. As a result of conducting an integrated tax investigation on the Plaintiff and E from May 2, 2018 to June 30, 2018, the head of the former Tax Office: (a) investigated the Plaintiff’s business registration under the name of E, who is a clinical processing worker; (b) on August 13, 2018, the sum of supply values received from E from the Plaintiff from January 1, 2015 to December 31, 2016 (hereinafter “tax invoice of this case”); (c) on the aggregate of KRW 1,039,291,214 (hereinafter “tax invoice of this case”); (d) on the aggregate of KRW 1,060, KRW 290, KRW 290, KRW 165, KRW 206, KRW 365, KRW 205, KRW 206, KRW 1665, KRW 205, KRW 206, KRW 165,205, KRW 16365,2065,1665,65,2065.