부가가치세 부과처분 등 취소청구
1. As to the Plaintiff on January 6, 2014:
A. The imposition of value-added tax of 1 year 2009 KRW 689,517,730 is applicable.
1. Details of the disposition;
A. On January 12, 2009, the Plaintiff decided to sell tobacco sold to the crew of an ocean-going vessel, which is a special purpose tobacco under Article 19(1) of the former Tobacco Business Act (amended by Act No. 12269, Jan. 21, 2014; hereinafter “ Tobacco Business Act”) for the purpose of Chinese export to the wholesalers dealing with special purpose tobacco (hereinafter “stock company”) such as A, B, C, and D.
B. The key trading company ordered tobacco to the Plaintiff and took the same form as ordering the Plaintiff to purchase the manufactured tobacco for special use (international passenger ships) with the “application for purchase of manufactured tobacco for international passenger ships or ocean-going crew.”
C. The Plaintiff, during the value-added tax period between 2009 and 2012 (except for 1 January 2010), manufactured for sale to “the crew of an ocean-going vessel or deep-sea fishing vessel,” or to “passenger of an aircraft or passenger vessel operating on international routes,” and sold tobacco with the phrase “tax exemption, DUTY FREE” printed for Chinese export (hereinafter “instant transaction”). The key issue is “passenger vessel use” and “international passenger,” etc.
The Plaintiff was issued an export declaration certificate from the key trading company while engaging in the instant transaction, but did not receive a local letter of credit or a purchase declaration.
E. The key trading company exported part of the tobacco supplied by the Plaintiff to China, and most of the remainder were distributed in Korea.
F. The Seoul Regional Tax Office conducted an integrated corporate tax investigation on the Plaintiff from March 6, 2013 to July 24, 2013, and the Plaintiff’s crew members of the non-commercial tobacco.