부가가치세부과처분취소
1.The judgment of the first instance court, including a claim for exchange change in the trial, shall be modified as follows:
1. Details of the disposition;
A. The Plaintiff is a corporation that has been engaged in scrap metal wholesale and retail business on the ground from October 15, 2004 to Kimhae-si B.
B. The Plaintiff received three copies of the purchase account statement of KRW 636,571,100, total supply value of KRW 636,571,100 from D who registered the wholesale and retail business in the second taxable period of the value-added tax in 201 (the total tax invoice of KRW 187,150,260, November 24, 201; KRW 122,249,580, November 30, 201; KRW 327,171,260, December 17, 2011; and KRW 27,171,260, each of the above tax invoices was issued.
C. The Plaintiff was issued three copies of purchase tax invoices of KRW 120,768,855 (value of supply 2,240,280 on August 31, 201, KRW 57,509,825 on September 30, 201, KRW 61,01,01, KRW 61,018,750 on October 31, 201, and KRW 61,01,01, KRW 200,000 on the aggregate of the above tax invoices, and KRW 1,248,855 on the aggregate of the tax invoices of this case.
After that, the Plaintiff reported the value-added tax for the second period of 201 after deducting the input tax amount under each of the tax invoices of this case from the output tax amount to the Defendant.
E. However, the head of the tax office found D as a disguised business operator who issued false tax invoices without real transactions as a result of the tax investigation, and notified the Defendant of D’s taxation data.
Meanwhile, a survey institution affiliated with the defendant also identified F as a disguised business operator as a result of a tax investigation, and notified F of F's taxation data to the defendant.
F. Accordingly, the Defendant did not regard each of the instant tax invoices as tax invoices different from the fact, and did not recognize the deduction of the said input tax amount. On February 1, 2013, KRW 75,680,332 of the principal tax for the second period of February 1, 2013 (hereinafter “instant imposition disposition of value-added tax”); and KRW 53,720,867 of the value-added tax = the additional tax to be issued for the processing of tax invoices, for example, and for non-issuance of tax invoices.