부가가치세등부과처분취소
1. On December 1, 2015, each of the dispositions described in paragraph 1 of the attached Table against the Plaintiff shall be revoked by the Defendant.
2...
1. Details of the imposition;
A. On March 22, 2003, the Plaintiff is a corporation established for the purpose of engaging in the scrap metal retail business in the Hadododo 349 (In the case of the sale of the arms at the present time, the Hado Hado Hado Hado Dozho).
B. From the second to the first period of 2013, the Plaintiff received a tax invoice of KRW 2,440,192,310 (hereinafter “instant tax invoice”) from a stock company A (hereinafter “A”), B, and C (hereinafter “instant purchaser”) in the taxable period of value-added tax, as shown in attached Table 2(2), and paid the value-added tax by deducting the input tax amount from the output tax amount.
C. However, on December 1, 2015, the Defendant calculated the amount of taxation by denying the Plaintiff’s input tax deduction according to the result of the tax investigation that the instant tax invoice constitutes a transaction with data, i.e., a transaction with a supplier, and notified the Plaintiff of the rectification of the value-added tax and the corporate tax as shown in paragraph (1) of the attached Table.
(hereinafter collectively referred to as “instant disposition”) D.
On February 29, 2016, the Plaintiff filed an administrative appeal seeking the revocation of the instant disposition with the Tax Tribunal, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s claim on November 28, 2016.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 3 (including paper numbers; hereinafter the same shall apply), the purport of the whole pleadings
2. The disposition of the Plaintiff’s assertion of this case must be revoked on the following grounds.
The Plaintiff, while actually purchasing scrap metal from the Plaintiff, normally paid an amount equivalent to the proceeds from the supply of the instant tax invoice to the Plaintiff, and there is no clear evidence that the instant tax invoice is merely a disguised business. Therefore, the instant tax invoice does not constitute a false tax invoice, since it does not constitute a false tax invoice.
B. The instant case.