부가가치세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is a corporation that is established pursuant to the Local Public Enterprises Act and the Seoul Special Metropolitan City Ordinance on the Establishment and Operation of Urban Railroad Corporation and is engaged in passenger transport business, lease business, advertising business, etc. as tax-free business.
B. From February 2, 2006 to January 201, 201, the Plaintiff reported and paid value-added taxes by dividing all input taxes, other than those that are not directly related to the taxable business, into the tax-free business and the common input tax amount for the taxable business.
(unit: 2,320,493, 501, 501, 223, 193, 707, 360, 320, 320, 820, 85, 824, 196, 196, 92, 15, 353, 663, 738 historical facilities replacement expenses for power supply, 5,001, 311, 2,223, 193, 706, 2,360, 247, 320, 820, 196, 820, 3,824, 78, 5324, 47, 197, 397, 497, 497, 97, 197, 197, 196, 196, 196, 196, 1967,47,47
C. On October 4, 201, the Defendant notified the Plaintiff of the correction of KRW 3,713,071,20,200, on the ground that “The Plaintiff reported and paid the value-added tax in proportion to the common input tax amount, even though it constitutes the input tax amount directly related to the tax-free business, among the input tax amount calculated in proportion to the common input tax amount.”
(unit: 240,968,353 147,930,930,34638,898,698,690 won unit of value-added tax for the second term of 206, 2006; hereinafter the same shall apply.
For the first term in 2007 144,746,474 81,00,047 225,746,5207 225,780,780,313 95,725,725, 146 285,505,4508 for the second term in 2007 188,014,053 84,568,763272,582,810 for the second term in 2008 299,041,476 118,018,01,749, 417,049,043, 2009, with the first term in 2009 353,659,1207,439,47,49,747,674,674,67