부가가치세경정거부처분취소
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From January 4, 2011 to October 24, 2014, the Plaintiff supplied B (hereinafter referred to as “ exporters”) located in Vietnam with raw and secondary materials of a motor vehicle accelerator, such as leather, etc. (hereinafter referred to as “instant goods”), free of charge, and imported the instant goods, which were produced by the exporter by its processing, as importation declaration C and 336.
B. In importing as above, the Plaintiff filed an import declaration on the goods of this case with the total sum of the prices of raw and secondary materials supplied to exporters free of charge in the consignment processing expenses to be paid to exporters.
Meanwhile, without applying for reduction of or exemption from the tax on overseas processed goods, the Plaintiff was subject to preferential tariff rates under the Framework Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Cooperation among the Governments of the Republic of Korea and the Member Countries of the Association of ASEAN (hereinafter “Korea-ASEAN FTA”).
C. From October 27, 2014 to November 14, 2014, the head of Gwangju customs office conducted corporate review with respect to the Plaintiff, and notified the Plaintiff of the result of corporate review that the Plaintiff corrected the total amount of KRW 2,126,354,860, and the total amount of KRW 1,147,090, value-added tax 1,769,769,72,720, and additional tax 355,825,050, and the total amount of KRW 2,126,354,860, on the ground that the Plaintiff under-reported and omitted local transportation expenses for the import of the instant goods at the time of filing an import declaration.
From November 17, 2014 to December 13, 2014, the Plaintiff filed a revised declaration and paid total of KRW 2,126,354,860 (total of KRW 1,147,090, total of each value-added tax, total of KRW 1,769,382,720, total of each value-added tax, and total of KRW 355,825,050).
E. On October 31, 2016, the Plaintiff exported goods to the Defendants from Korea without transferring the right to use or consume goods, and then re-imported goods pursuant to Article 101(1)2 of the Customs Act and Article 56(2) of the Enforcement Rule of the Customs Act.