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. On March 25, 2014, the Plaintiff entered into a construction contract with B Co., Ltd. (hereinafter “B”) under which the Plaintiff would contract the “D Construction Work” on the land outside C and four parcels (hereinafter “instant Construction Work”) to B for construction cost of KRW 2 billion.
B. From April 30, 2014 to August 26, 2014, the Plaintiff received a tax invoice of KRW 2 billion in total from B (hereinafter “instant tax invoice”) on five occasions from B, and upon filing a tax return of the first and second value-added tax in 2014, the Plaintiff received input tax deduction via the said tax invoice.
C. On July 3, 2017, the Defendant deemed that the instant tax invoice constituted “unlawful tax invoice” on the ground that B lent only a license to a unregistered constructor without performing the instant construction work, and accordingly, imposed the Plaintiff, for whom the input tax amount was deducted under the said tax invoice, the value-added tax amounting to 248,560,000 (including additional tax) and the value-added tax amounting to 131,67,000 (including additional tax) for the year 2014, respectively.
(hereinafter referred to as "the instant disposition") d.
On September 29, 2017, the Plaintiff filed a tax appeal seeking revocation of the instant disposition with the Tax Tribunal, but received a decision to dismiss the appeal on January 16, 2018.
[Reasons for Recognition: Evidence Nos. 1, 2, 3, and 4 (including paper numbers; hereinafter the same shall apply)
(2) 【Each entry】
2. Summary of the plaintiff's assertion
A. B did not merely lend a license, but actually carry out the instant construction, and thus, the instant tax invoice cannot be deemed as a false tax invoice.
(hereinafter referred to as "the first week"). (b)
Even if B only lent a license to a non-registered constructor, and the instant construction was performed by a non-registered company, the instant tax invoice cannot be deemed to be a false tax invoice unless the construction was actually performed.
(hereinafter referred to as the “section 2”).