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, under the trade name of “B,” had a place of business in the first city of the prime city, and operated wholesale and retail business, such as scrap iron.
B. The Plaintiff, during the first taxable period of the value-added tax in 2012, issued three copies of the tax invoice [the total value of 49,230,000 won (=the value of 21,559,000 won on March 19, 2012) stating that he/she purchased new stocks, etc. from D (representative: E) during the first taxable period of the value-added tax, and filed a value-added tax return with the Defendant by deducting the input tax amount pursuant to the tax invoice from the supply value of 18,90,000 won on April 24, 2012.
C. As a result of the investigation into D, the Defendant: (a) deemed the instant tax invoice as the processed data; and (b) denied the input tax deduction on the instant tax invoice; and (c) notified prior notice of taxation imposing value-added tax amounting to KRW 8,925,364.
On June 26, 2014, the Plaintiff filed a request for review of the legality of taxation, and received the decision that the instant disposition is lawful from the Review Committee on the legality of taxation on August 18, 2014.
E. Accordingly, the Defendant, on September 1, 2014, deducted input tax amount under the instant tax invoice, and decided and notified correction of KRW 9,01,020 for the first quarter of 201 (hereinafter “instant disposition”).
F. The Plaintiff dissatisfied with the instant disposition and requested an examination to the National Tax Service on September 23, 2014, but was dismissed on January 27, 2015.
[Reasons for Recognition] Uncontentious Facts, Gap evidence Nos. 1, 2, 3, 7, 8, Eul evidence No. 1 and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s tax invoice of this case was normally supplied by D with new stocks under a contract for the purchase of new stocks with D and paid 49,230,000 won for the purchase of new stocks.
Therefore, the instant disposition based on the premise that the said transaction is a processing transaction is illegal.