부가가치세 부과처분 취소
1. On April 5, 2018, the Defendant imposed value-added tax of KRW 16,604,670 on the Plaintiff for the first term of 2016.
1. Details of the disposition;
A. The Plaintiff, established on May 2, 2003 and engaged in the manufacture and sale of electronic parts, etc., and applied for commencement of rehabilitation procedures on September 16, 2015 as Daegu District Court 2015 Gohap134 on the ground of the business difficulties.
The Plaintiff was decided to commence rehabilitation procedures on October 22, 2015, and was decided to authorize the rehabilitation plan on May 9, 2016 by the said court.
(hereinafter referred to as the “instant rehabilitation plan”), which is authorized as above, B.
With respect to the method of changing the right to rehabilitation claims and the repayment thereof, the rehabilitation plan of this case determined that the amount calculated by multiplying the principal of the bonds by the ratio of 10.8198% shall be paid in cash, the remaining principal of the bonds which are not paid in cash shall be fully converted into total amount, and the amount of 300 common shares per share per 10,000 common share after the authorization is granted.
C. Meanwhile, B Co., Ltd (hereinafter “instant creditor company”) had a total amount of KRW 204,81,695 against the Plaintiff. However, according to the instant rehabilitation plan, KRW 22,160,216, which is 10.8198% of the total amount of the claims, was repaid in cash, the remaining claims were converted into shares of KRW 10,000, and the shares converted into equity shares were reduced at the rate of KRW 300.1.
The creditor company of this case decided on January 23, 2017 to the head of Mapo District Tax Office, the total amount of the debt of the creditor company of this case 22,160,216 won paid in cash from the plaintiff 204,81,695 won (=204,811,695 won - 22,160,216 won) of the remainder of 182,651,479 won (i.e., the bad debt amount subject to bad debt tax deduction under the Value-Added Tax Act) after deducting the bad debt tax amount from the output tax amount for the year 1, 2016, in which the date bad debt becomes final and conclusive due to conversion of investment, and filed a claim for the purport that the bad debt tax amount should be deducted from the bad debt tax amount for the year 16,604,679 won (i.e., the taxable period in which bad debt becomes final and conclusive).
(e) The director of the tax office shall be above.