부가가치세등부과처분취소
1. The defendant's decision against the plaintiff
A. The principal tax (649,896,772 won) for the first period of 2011 is value-added tax (649,896,772 won).
1. Details of the disposition;
A. The status of the Plaintiff as the representative of the Plaintiff is a legal entity that runs the wholesale business, etc. on August 9, 2010, and the value-added tax and the corporate tax for the business year 2010 from the second half to the first half of 2010, which were paid or refunded within the statutory due date of return.
B. The Defendant issued or received the processed purchase tax invoice without supplying or being supplied with the purchase tax invoice issued by the Plaintiff (amended by Act No. 10409, Dec. 27, 2010), deeming that the amount of KRW 108,00,000 in the total amount of the sales tax invoice issued by the Plaintiff, as stated in the second period portion in the attached Table 2, 2010 (hereinafter “the second period of imposition of value-added tax for 2, 2010”) falls under Article 22(3)2 and 3 of the former Value-Added Tax Act (amended by Act No. 10409, Jun. 1, 2013); and on June 1, 2013, the Defendant notified the Plaintiff of KRW 10,710,000 in the aggregate of the purchase tax invoice issued by the Plaintiff; and (2) KRW 215,100,000 in the aggregate of the purchase tax invoice issued by the Plaintiff; and (3) processing tax invoice 206066,796,7986.
B) Imposition of value-added tax for the first period of 2011 (hereinafter “Imposition of value-added tax for the first period of 2011”).
(2) Article 22(3)2 and 3 of the former Value-Added Tax Act (amended by Act No. 11129, Dec. 31, 201); and Article 22(3)2 and 5 of the former Value-Added Tax Act (amended by Act No. 11129, Dec. 31, 201); and Article 22(3)3 of the former Value-Added Tax Act (amended by Act No. 11129, Dec. 31, 201); and 5.