과세처분경정거부처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. Details of the disposition;
A. Since its establishment on November 13, 1987, the Plaintiff has been engaged in the fishing net and street sales business, the manufacturing and sales of fishing gear materials, and the manufacturing and sales of non-ferrous metals (Dong, Yellow).
나. 원고는 2009년 2기부터 2010년 1기까지 고동(古銅) 매입과정에서 B(대표 C)으로부터 공급가액 합계 7,829,000,000원, D(대표 E)으로부터 공급가액 합계 4,444,000,000원, 주식회사 F(대표 G, 이하 ‘F’이라고 하고 B, D, F을 통틀어 ‘이 사건 각 거래처’라고 한다)로부터 공급가액 143,000,000원 총 합계 12,416,000,000원의 세금계산서(이하 ‘이 사건 각 세금계산서’라고 한다)를 교부받은 후, 이 사건 각 세금계산서에 따른 매입세액을 매출세액에서 공제하여 2009년 제2기부터 2010년 제1기까지 각 부가가치세를 신고하였다.
C. The Defendant denied the deduction of the input tax amount on the ground that all of the instant tax invoices issued by data merchants are false tax invoices, and notified the Plaintiff of the refusal to refund the final return of value-added tax on August 26, 2010 on August 26, 2010. On November 2, 2010, the Defendant issued a revised and notified each of the instant tax invoices of KRW 1,263,694,820, and KRW 161,653,800, and KRW 165,70,070, respectively, for the second period of value-added tax on August 26, 2010. < Amended by Act No. 1010, Nov. 2, 2010; Act No. 10361, Mar. 1, 2010>
On November 24, 2010, the Plaintiff filed an appeal with the Tax Tribunal on November 24, 201. On December 20, 2011, the Tax Tribunal rendered a decision that “The Tax Tribunal shall confirm whether a non-metallic metal equivalent to the total value of each tax invoice of this case was actually purchased from B, etc. and, as a result, corrected its tax base and tax amount according to the results.”
E. Accordingly, the Defendant from December 26, 201 to February 26, 2012.