부가가치세부과처분취소
1. The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
2. All costs of the lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From June 15, 2005, the Plaintiff is running the scrap metal business with the trade name of Jinju-si B from Jin-si to the present day.
B. The Plaintiff received the scrap metal of KRW 335,526,915 (hereinafter “instant scrap metal”) in total, the supply price of KRW 335,526,915 (hereinafter “instant scrap metal”) from the Ethy property where the Plaintiff had registered as a business operator under D’s name, and then deducted the relevant tax invoice (hereinafter “instant tax invoice”) from the input tax amount, and paid the value-added tax by self-return.
Tax invoices (units: won) received by the Plaintiff from the customer name (units): 94,322,300 82,056,900 106,97,090 52,150,625,525,526,915 on the aggregate of 1 January 2012, 201, 201
C. From May 19, 2014 to June 20, 2014, the Defendant: (a) determined that F, operating a Ghand property, borrowed the name of D and actually operated the Ehand property.
Accordingly, the Defendant denied input tax deduction on the ground that “the actual supplier of the instant scrap metal purchased by the Plaintiff is F, and the instant tax invoice constitutes a tax invoice written differently from the fact by the supplier.” On March 18, 2015, the Defendant notified the Plaintiff of the rectification of value-added tax as follows:
(hereinafter “instant disposition”). Value-added tax (unit of won) imposed on the Plaintiff is 16,418,630 total 13,838,836,930 17,446,930 8,222,060 5,925,620 on February 2, 2011.
E. On June 16, 2015, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on December 30, 2015.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Gap evidence Nos. 1 through 9 (if any, including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s instant disposition is unlawful for the following reasons.
① The instant scrap metal is actually carried out.