종합소득세, 부가가치세 부과처분취소
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 operates a gas station with the trade name “C” from January 20, 2010 to Jincheon-gun, Jincheon-gun, Chungcheongnam-do.
B. The Plaintiff received each of the following tax invoices (hereinafter “instant tax invoices”) from D Co., Ltd. (hereinafter “D”), and deducted the supply value under the said tax invoices from the Defendant at the time of filing the first return of value-added tax in 201.
The supply value (won) at the selling place of the purchase at the selling place of the taxable period 1, 201, January 31, 201, 201, Plaintiff 27, 818, 18222, 28, 2727, 273, 31, 31, 31, 30, 090, 910 5, 910 5, 90, 900, 600 on May 31, 201, 206, 117, 818, 182, 48, 181, 1820 on February 28, 2011. < Amended by Act No. 10721, Mar. 31, 2011>
C. Since then, the head of Pyeongtaek-si Tax Office conducted a tax investigation on D, and confirmed D as data which issued a false tax invoice, and notified the Defendant of the taxation data.
Accordingly, on July 1, 2013, the Defendant decided not to deduct the input tax amount for the pertinent transaction portion on the ground that the instant tax invoice received from D was a false tax invoice different from the fact, and notified the Plaintiff of the rectification of KRW 81,215,020, and global income tax for the year 201 (hereinafter “instant disposition”).
E. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Director of the Tax Tribunal on August 13, 2013, but the said appeal was dismissed on December 19, 2013.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 3, 7, and 10 (including branch numbers for those with additional numbers; hereinafter the same shall apply) and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) As the Plaintiff actually purchased oil equivalent to the instant tax invoice from D and remitted the amount of oil to the account in the name of D, the instant tax invoice cannot be deemed to be a false tax invoice. 2) Even if the instant tax invoice is true, it cannot be deemed to be a false tax invoice.