부가가치세부과처분취소
1. The Defendant’s value-added tax for the first term of January 17, 2009 against the Plaintiff on January 17, 2012 was KRW 181,307,150, and the second term portion for the second term of 2009.
1. Details of the disposition;
A. Status 1) B Co., Ltd. (hereinafter “B”)
(1) On January 26, 2012, D had been registered as a custodian on January 26, 2012, when the Daejeon District Court 201 Gohap-gun, which had been engaged in the non-ferrous metal manufacturing business from July 4, 2006, as of January 17, 2012, D had been decided to commence rehabilitation procedures and to appoint a manager with respect to representative directors D. In relation to the number of shareholders (i.e., share ratio) 18,000 E 16,000 (Plaintiff) 2,000-5 other G2,005 and 40,0005, or other G2,0005, or 000-102) from 2005 to 2011, and during the foregoing period, the Plaintiff owned the shares during the period as follows.
B. B’s taxation 1) B is each of the instant transaction partners listed in the following table (hereinafter “each of the instant transaction partners”) from the first to the second taxable period from 2009 to the second taxable period from 2010:
A) A tax invoice corresponding to the purchase details of each entry in the purchase, while purchasing closed Dongs, etc. from each other (hereinafter “each of the instant tax invoices”).
(5) Upon receipt of the above tax invoice, the Defendant filed a value-added tax for the pertinent taxable period by deducting the input tax amount from the output tax amount. (unit) 1 H (I) 18,33,325,300 2,714,863, 300 10, 1222, 949, 773, 402, 40303, 1496, 205, 205, 306, 305, 205, 205, 306, 305, 205, 306, 149, 405, 205, 306, 305, 106, 305, 306, 305, 406, 405, 506, 804, 8004, 506, 506, 857, 7536, 75