부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From July 1, 1991, the Plaintiff is a person who runs a scrap metal and non-ferrous wholesale business under the trade name “B.”
B. The Plaintiff received each of the tax invoices (hereinafter collectively referred to as “tax invoices”) that amounting to KRW 30,547,00 of the first supply price for the year 201, the second supply price for the year 201, and KRW 257,790,000 of the first supply price for the year 201, and the first supply price for the year 2012, and KRW 625,010,000 of the first supply price for the year 2012. The Plaintiff deducted the input tax amount according to the said tax invoices from the output tax amount and filed a return on the relevant amount of value-added tax with the Defendant.
C. As a result of the tax investigation, the director of the tax office determined that the transaction partner of this case issued the processed tax invoice without real transactions, and notified the defendant thereof.
Accordingly, on July 12, 2011, the Defendant deemed the instant tax invoice as a tax invoice different from the fact by deeming the supplier as a tax invoice, and issued a revised notice to the Plaintiff on July 12, 201, respectively (hereinafter “instant disposition”). < Amended by Act No. 11735, Jul. 12, 2011; Act No. 45,345,260; Act No. 10664, Dec. 1, 2012; Act No. 10655, May 564, 2012; Act No. 11000, Jul. 12
On December 12, 2013, the Plaintiff filed an objection against the instant disposition, and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the Plaintiff’s claim on March 10, 2014.
【Ground of recognition】 The fact that there is no dispute, Gap 1, 2, 3, Eul 2, 5, 6, and 7, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Plaintiff’s assertion 1) The Plaintiff purchased scrap metal and non-stock equivalent to the value of supply stated in the instant tax invoice from the customer of the instant transaction, and paid the price, which cannot be deemed as a false tax invoice. 2) Even if the instant tax invoice is a false tax invoice, the Plaintiff’s transaction partner of the instant transaction.