부가가치세부과처분취소
1. On November 6, 2013, the Defendant stated the “amount of notice” for each “taxable period” in the attached Table 1 attached hereto to the Plaintiff.
1. Details of the disposition;
A. From October 1, 2008 to April 30, 2014, the Plaintiff engaged in the scrap metal wholesale business with the trade name “B”, and C, from February 2000 to February 30, 200, registered the business name “D” E with the trade name “D,” thereby engaging in the scrap metal retail business.
B. The Plaintiff sold scrap metal to C during the value-added tax period from the second to the second period from 2008 in 2011, and reported that the Defendant sold scrap metal equivalent to the “reported amount” column in attached Table 1 to the Defendant.
C. As a result of conducting a tax investigation with respect to C from March 13, 2012 to May 11, 2012, the Commissioner of the Busan Regional Tax Office: (a) determined that C did not receive a tax invoice even if it was supplied with scrap metal from various scrap metal collections, including the Plaintiff, in the taxable period from March 1, 2008 to December 2, 2011; and (b) notified the Defendant of the omission in sales equivalent to the aggregate of KRW 497,390,076 (hereinafter “the omitted sales amount”) out of the sales amount of scrap metal sold to C in the taxable period from February 2, 2008 to February 2, 2011. The specific details of the omission in sales of this case are as shown in attached Table 2 “the amount notified to the Defendant.”
On November 6, 2013, the Defendant imposed and collected value-added taxes (including additional taxes) on the Plaintiff on the ground that “the Plaintiff did not file a return on the omitted amount of sales in this case,” as indicated in the attached Table 1’ column.
(hereinafter “instant disposition”) e.
The Plaintiff appealed and filed an appeal with the Tax Tribunal on December 24, 2013. The Tax Tribunal imposed a disposition of KRW 3,481,100 on the Plaintiff on July 8, 2014 on the ground that the Defendant calculated an excessive amount of sales revenue of KRW 13,481,10 in 208 and KRW 5,213,250 in 209 on the grounds that the Defendant calculated an excessive amount of sales revenue of KRW 5,213,250 in 208 and KRW 7,290,810 in 208 and KRW 13,41,01,00 in 209, respectively.