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. The Plaintiff operated a large number of transportation companies including B Co., Ltd. (hereinafter “B”), and served as the president of the C Association from around 2007.
B. As a result of the corporate tax investigation conducted from May 7, 2014 to August 29, 2014 with respect to B from 2009 to 2012, the Defendant determined that the Plaintiff purchased and sold the motor vehicle registration number for the trucking transport business (hereinafter “instant motor vehicle registration number”) and received the payment from the account in its name.
C. On June 27, 2014, the Defendant: (a) registered the Plaintiff as an individual entrepreneur (a service: category of business; an intangible property right brokerage); (b) imposed value-added tax on the sales of the instant car registration number on October 1, 2014 on the Plaintiff on October 1, 201, KRW 129,803,640 for the first term portion in 2009, KRW 91,330,90 for the second term in 2009, KRW 17,147,960 for the first term in 2010, KRW 11,607,970 for the second term in 2010, KRW 13,786,870 for the first term in 201, KRW 9,670 for the second term in 2011, KRW 670 for the second term in 20, KRW 1390 for the second term in 2012, KRW 1381, KRW 1630810.
(hereinafter “instant disposition”) D.
On October 27, 2014, the Plaintiff filed a request for review of the instant disposition with the Commissioner of the National Tax Service, but was dismissed on February 3, 2015.
【Legal basis for recognition】 Evidence Nos. 1 through 3, Eul Nos. 1 through 4 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. A. Around January 2004, the Plaintiff’s assertion that the Plaintiff’s assertion 1 motor vehicle registration number is an act of mediating the sale and purchase of a motor vehicle registration number and the new permission was restricted in order to prevent the excessive supply of a truck for business use, and thereafter the demand for the motor vehicle registration number of the truck transport company increased. The Plaintiff, as the president of the C Association, received the funds for the purchase of the motor vehicle registration number from the members for the convenience of the members who intend