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(영문) 창원지방법원 2016.02.16 2015구합20259

부가가치세 등 부과처분취소

Text

1. On January 2, 2014, the Defendant wrongfully under-reported the value-added tax for the second term of 2008 against the Plaintiff on January 2, 201.

Reasons

1. Details of the disposition;

A. The Plaintiff is a company engaged in the manufacture, processing, wholesale and retail business, etc. of steel scrap products in Kimhae-si B.

B. The Plaintiff shall deduct one purchase tax invoice of KRW 17,614,00 (hereinafter “1 tax invoice of this case”) from C (hereinafter “C”) in the two taxable periods of value-added tax, 208; KRW 108,019,700 (hereinafter “2 tax invoice of this case”); KRW 108,000,000, total supply value of KRW 400,000 (hereinafter “60,000 among the purchase tax invoices of this case”); KRW 1,038,722,00,000, total supply value of KRW 20,000,000 among the purchase tax invoices of this case (hereinafter “6,000,000 among the purchase tax invoices of this case”); and KRW 20,000,000,000 among the purchase tax invoices of 20,000,000 within the same taxable period of value-added tax (hereinafter “3 tax invoice of this case”); and KRW 1,2015,08,00.