부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
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) completed ex officio registration of the Plaintiff as an individual entrepreneur (service: category; intangible property right brokerage); (b) on October 1, 2014, the Plaintiff imposed value-added tax on the sales of the instant car registration number KRW 129,803,640 in the first term portion in the year 2009, KRW 91,330,90 in the second term in the year 2009, KRW 17,147,960 in the first term portion in the year 2010, KRW 11,607, KRW 970 in the second term in the year 2010, KRW 13,786,870 in the first term portion in the year 2011, KRW 90, KRW 670 in the second term in the year 2011, KRW 390 in the second term in the year 2012; and (c) KRW 1630138,2015 percent in the year 201.
(hereinafter “instant disposition”) D.
On October 2, 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.
【Reason for Recognition】 Each description of evidence of subparagraphs 1 through 3, and Eul’s evidence of subparagraphs 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. On January 1, 2004, in order to prevent the excessive supply of truck for business use, the new permission was limited, and thereafter the demand for trucking transport business companies increased, and the Plaintiff was transferred to the president of the C Association for the convenience of the members who want to purchase the vehicle registration number and purchased the vehicle registration number corresponding to the amount.