부가가치세경정처분취소 등 청구의 소
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. On January 9, 2012, the Plaintiff acquired the ownership of the North-gu B and C and the building on each land and its ground.
B. From September 19, 2012, the Plaintiff filed a lease contract with respect to the lease term of KRW 3 years from September 19, 2012, lease deposit amounting to KRW 50,000,000 (excluding value-added tax), and KRW 5,000,000 for the rent of KRW 1,687.50 square meters for the first floor of the Ddong building and underground water storage room, power generator, and pumping room for the first floor (hereinafter “instant real estate”).
C. The Director of Busan Regional Tax Office, based on the content that “19,50,000 won” was indicated in the convict book of 20,454,545 won, 152,727, 2014, 152,727, 27272, 140, 140,90,000 won for 365, 207, 2017, 2017, 360, 205, 2017, 205, 205, 360, 205, 2017, 205, 205, 205, 207, 2017, 360, 205, 206, 2016, 205, 2016, 205, 206, 207, 2017.
On December 18, 2017, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal. However, the Tax Tribunal rendered a decision to dismiss the Plaintiff’s claim on May 23, 2019.
[Ground of recognition] Unsatisfy, Gap evidence 3, 4 (including branch numbers in case of additional number), Eul evidence 1, the purport of the whole pleadings
2. Whether the instant disposition is lawful