납세의무자지정 및 법인세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. B Co., Ltd. (hereinafter “B”) was established for the purpose of oil sales business, etc. on November 27, 2006, and received purchase tax invoices from C Co., Ltd. and D (hereinafter “C, etc.”) which are oil sales agents during the value-added tax period from 1st to 1st, 2008, in total amount equivalent to KRW 52,227,050,450 (supply value) during the value-added tax period from 208 to 1st, 2012, and filed a value-added tax return for the pertinent taxable period by deducting the input tax amount under the said tax invoice.
B. As a result of the Defendant’s tax investigation conducted on June 2012 with respect to B, the Defendant: (a) acquired the sea duty-free oil that was deducted in the course of the oil supply of an overseas navigation vessel; and (b) arranged by “E” in order to secure the purchase data of the pertinent maritime duty-free oil; and (c)
A. Upon receipt of a tax invoice, the person who actually received most of the land transit from C, etc. shall be deemed E, and the portion (total amounting to KRW 47,968,325,120, hereinafter “instant tax invoice”) other than the portion (the supply price of KRW 4,258,734,090) verified to have been supplied with the land transit from the said tax invoice shall be deemed to be the portion (the supply price of KRW 4,258,734,09) and the pertinent tax invoice shall be deemed to be the portion different from the facts and the pertinent tax invoice shall not be deducted, and the value-added tax was corrected on July 1, 2012 to B from the first half of 208 to the first half of 2012, and the Plaintiff, etc., who is the representative director of B and B, and the actual operator, filed a
C. Since then, B, the Plaintiff et al. was prosecuted for committing the crime in violation of the Punishment of Tax Evaders Act (U.S. District Court Decision 2012 Gohap525 (Separation), 2012Gohap597 (Consolidated)). On February 20, 2013, the court below erred by violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Issuance, etc. of False Tax Invoices), each of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Tax) due to the evasion of value-added tax (Tax) and B.