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. The Plaintiff was established on October 20, 200 and runs steel products and scrap metal sales business.
B. From July 27, 2011 to October 17, 2011, the Plaintiff received a purchase tax invoice of KRW 224,744,400 (hereinafter “instant tax invoice”) from B, which was registered as a business operator of a wholesale and retail business, in the name of “A” over ten times from July 27, 2011 to October 17, 201, and filed a return on and pay value-added tax including the relevant supply value in the input tax amount subject to deduction.
C. As a result of the investigation of suspicions against A, the director of the tax office having jurisdiction over Si interest and notified the Defendant of the investigation. On November 1, 2013, the Defendant denied the Plaintiff’s input tax deduction for KRW 224,744,40, which is the value of supply under the instant tax invoice, and notified the Plaintiff of the rectification of KRW 36,686,070, which is the value of value-added tax for KRW 224,74,40, based on the premise that the instant tax invoice was a false tax invoice.
(hereinafter “instant disposition”) D.
On January 7, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on September 22, 2014.
[Ground of recognition] Facts without dispute, Gap 1, 10, Eul 1-1, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion 1) purchased Dara, a recyclable resource, as if indicated in the instant tax invoice, from A, and paid the price thereof. As such, the instant tax invoice does not constitute a false tax invoice. 2) Even if A falls under the so-called data, the Plaintiff did not know such fact at the time of the transaction. In light of the fact that A received the purchase tax invoice and the specifications of transaction from A and confirmed them at each transaction, and then remitted the price to A’s representative B’s account, it is difficult to deem that the Plaintiff was negligent.
(b) Appendix attached to the relevant legislation;