부가가치세부과처분취소
1. The part of the judgment of the court of first instance against the plaintiff, which orders revocation below, shall be revoked.
Defendant.
1. Details of the disposition;
A. D, from February 200, with the trade name "C", was registered as the place of business in Changwon-si E, Changwon-si, Changwon-si, the place of business, and run a high-speed wholesale and retail business.
In the absence of business registration, the Plaintiff collected scrap metal from “B” and sold it to D.
B. The Commissioner of the Busan Regional Tax Office conducted a tax investigation on D from March 13, 2012 to May 11, 2012, and notified the Defendant of D of the fact that D was supplied with scrap metal worth KRW 31,394,093,960 in total from the collection of scrap metal in the taxable period of value-added tax from March 13, 2008 to December 2, 2011, and did not receive lawful evidence, such as a tax invoice, even if D was supplied with scrap metal worth KRW 31,394,093,960 in total.
C. On September 10, 2012, the Defendant issued a notice on September 10, 2012 on the Plaintiff on the imposition of value-added tax (including additional tax) as stated in the tax base and tax amount column by taxable period in attached Table 1 (hereinafter “attached Table”) on the grounds that “the Plaintiff did not omit and report the sales of this case.”
(hereinafter “instant disposition”) D.
On May 3, 2013, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on May 3, 2013, but was dismissed on July 26, 2013.
[Ground of recognition] Facts without dispute, Gap evidence 3-1, 2, Eul evidence 1-1 to 8, Eul evidence 5-1 to 5-8, the purport of the whole pleadings
2. The Plaintiff’s instant disposition is unlawful for the following reasons.
The plaintiff is a person who maintains his/her livelihood by selling scrap metal without his/her place of business or human facilities and is not a business operator under the Value-Added Tax Act.
(b) Summary of taxation;
The burden of proof is the defendant who is the tax authority.
The defendant shall calculate the sales of this case on the basis of D's statements and documents voluntarily prepared by D while conducting a tax investigation with regard to D.