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, established on October 16, 1973, reported the value-added tax of KRW 629,468,932 in total by reducing the value-added tax pursuant to Article 106-7(1) of the former Restriction of Special Taxation Act (amended by Act No. 11133, Dec. 31, 201; hereinafter “the Restriction of Special Taxation Act”) while filing a return on the value-added tax from the first to the second half of 2009 pursuant to the Passenger Transport Service Act.
B. On June 15, 2012, the Mayor of Incheon Metropolitan City inspected the actual condition of payment of the tax amount to be reduced in value-added tax between July 2010 and December 2011 with respect to the Plaintiff, and determined that the amount to be reduced in value-added tax was not notified that the above allowances were the amount to be reduced in value-added tax pursuant to Article 106-7(2) of the Restriction of Special Taxation Act when the Plaintiff pays the amount to a general taxi driver under the Passenger Transport Service Act (hereinafter “transport employee”), and notified the Defendant of the result of the above inspection on August 2, 2012.
C. From September 3, 2012 to September 21, 2012, the Defendant conducted a tax investigation with respect to the Plaintiff (the period subject to investigation: from January 1, 2009 to December 31, 201; corporate tax and value-added tax: hereinafter “the first investigation”).
The defendant is "Framework Act on National Taxes before its amendment by Act No. 11604, Jan. 1, 2013"; hereinafter referred to as "Framework Act on National Taxes."
In accordance with the proviso of Article 81-7(1), prior notice of tax investigation was not made, and a notice of tax investigation was sent to the Plaintiff on August 27, 2012.
In the taxable period of value-added tax from the first to the second half of 2011, the Defendant was either not used for improving workers’ welfare or not paid directly to transport employees during the value-added tax reduced pursuant to Article 106-7 of the Restriction of Special Taxation Act, etc. < Amended by Act No. 10285, May 14, 2010>