부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
(b) operate a non-ferrous metal processing business in the form of processing and supply of non-metallics purchased from the collection of non-metallics;
B. During the value-added tax period from the second to the first half of 2009, the Plaintiff received tax invoices from A, etc. as listed in the following table, and subsequently declared the amount of value-added tax payable after deducting the relevant input tax amount from the output tax amount.
(2) - 29,50 (1,49,80), - 29, 329, 341, 60 (2,329,341,60), - 60 (2,329,341,60), B 14,00 (14,00,050,050), - 114,0050 (2,329,341,60,60,050), - 114,00,050 (14,00,050,050), - 114,000,000,50 (14,00,000,050) - 2,2014,00,50 (114,000,000,000,000,50) - 380,50640,6360,780,963686,60
C.The director of the tax office, etc.
As a result of the investigation of persons suspected of being suspected of having committed an offense against the clients described in the subsection, the instant transaction parties confirmed that they issued false tax invoices in the taxable period from the second to the first period from 2009 to the first period from 2011, and notified the Defendant thereof.
Accordingly, on December 3, 2012, the Defendant decided and notified the Plaintiff of each disposition of imposition of value-added tax of KRW 305,802,560 for the second term portion in 2009, value-added tax of KRW 152,656,740 for the first term portion in 2010, value-added tax of KRW 80,015,550 for the second term portion in 2010, and KRW 10,670,50 for the first term portion in 2011.
On January 22, 2013, the Plaintiff appealed and filed an appeal with the Tax Tribunal on March 4, 2013, following the procedures for filing an objection. The Tax Tribunal related to the tax invoices issued by COS Korea Co., Ltd. and DDA Steel Co., Ltd. on June 26, 2013.