부가가치세등부과처분취소
1. The Defendant’s value-added tax for the second term of April 16, 2015 (including penalty tax) for the Plaintiff on April 16, 2015, KRW 70,554,550 (including penalty tax) and the year 2013.
1. Details of the disposition;
A. The Plaintiff is a corporation that runs the wholesale and retail business of gold bullion.
The Plaintiff received the purchase tax invoice of KRW 1,940,719,990 (hereinafter “the purchase tax invoice of this case”) from the Plaintiff during the 2nd and 1st 2012 taxable period of the value-added tax in 2013, the Plaintiff issued the sales tax invoice of KRW 1,944,40,401,00 for supply value (hereinafter “the sales tax invoice of this case”) and filed a value-added tax return on the purchase tax amount after deducting the purchase tax amount from the output tax amount. The Plaintiff issued the sales tax invoice of KRW 1,944,401,00 for supply value to the Plaintiff and the Defendant Co., Ltd. (hereinafter “Alley, etc.”).
B. On April 24, 2015, the Defendant deemed the instant purchase sales tax invoice as a false tax invoice unrelated to real transactions, and notified the Plaintiff of KRW 70,554,550, and KRW 6,817,060 for the first year value-added tax in 2013, on April 24, 2015.
(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence Nos. 1, Eul evidence Nos. 1 and 2, the purport of the whole pleadings.
2. The details of the relevant Acts and subordinate statutes are as shown in attached statutes;
3. Whether the instant disposition is lawful
A. The following facts can be acknowledged according to the statements in the Evidence Nos. 2 to 5.
1) The flow of gold bullion transactions in accordance with the tax invoice is our precious metal Co., Ltd. (hereinafter “Korea precious metal”).
(2) Around May 2013, the head of the Gangnam District Tax Office conducted an investigation into data on the precious metal of Korea, and as a result, confirmed all sales tax invoices issued by our precious metal as a processed transaction.
On March 2014, the head of the East-gu District Tax Office conducted a survey on the data on the source of YM (Korea precious metal) and as a result, confirmed purchase tax invoices and sales tax invoices issued by the Plaintiff from our precious metal as a processing transaction.
The director of the Seoul Regional Tax Office in 2014.