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(영문) 대구지방법원 2018.05.09 2017구합23416

부가가치세등부과처분취소

Text

1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. The relationship 1) The Plaintiff is a company established on November 5, 2008 and engaged in the manufacturing, processing, and selling of carbon fibers. B is the Plaintiff’s representative director. The Plaintiff’s main business is to develop, manufacture, and sell carbon fibers for industrial use using additives, such as chemical agents, high molecule plastics, etc., on the reinforced fiber, such as carbon fiber and glass fiber. 2) The Plaintiff was supplied with name C from around 2012 to 2013 from around 2012 to around 2013 from the name of C (hereinafter “C”), and a tax invoice was issued from C for purchase.

3) The Plaintiff is a D, limited liability company E, F, G, and H (hereinafter “sales office”) from around 2012 to 2013.

(B) The Plaintiff supplied carbon products to the seller, and issued the sales tax invoice accordingly. (B) The Plaintiff issued the sales tax invoice of carbon products to the seller, and then deducted the input tax amount under the purchase tax invoice of carbon sludge issued by C from the output tax amount in 2012 and 2013 while filing the return of the value-added tax for the second period portion and the first period portion in 2013.

2) In addition, while filing a return on corporate tax for the business year 2012 and the business year 2013, the Plaintiff reported and paid corporate tax by including the value of supply pursuant to the said purchase tax invoice issued by C in necessary expenses. 3) The Defendant from March 30, 2016

6. By the end of 28.28, the tax investigation of the Plaintiff was conducted.

As a result, the Defendant issued a total of KRW 1,967,125,00 (hereinafter “instant purchase tax invoice”) issued by the Plaintiff from August 24, 2012 to April 24, 2013 and the total of KRW 712,550,550 (hereinafter “instant purchase tax invoice”) issued to the seller from August 24, 2012 to April 1, 2013.