부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff was in the position of the head of a branch office from C Co., Ltd. (hereinafter “C”), and was engaged in the business of purchasing and selling the body supplement clothes (hereinafter “goods”) from C under the trade name “D” from April 14, 2008.
B. The Defendant: (a) deemed that the Plaintiff sold all the remainder of the goods purchased from C, excluding the end inventory; (b) deemed that the team leader sold the goods to the team leader; and (c) sold the goods to consumers was omitted from the sale price of KRW 143,372,735; and (d) on January 15, 2014, notified the Plaintiff of the first term portion 4,014,180, the second term portion 1,240,40, the second term portion 2009, the second term portion 4,37,820, the second term portion 4,657,370, the second term portion 2,457,330, the first term portion 2,457,330, the second term portion 2,416,106, the value-added tax 2081, the total amount of value-added tax 308,308, respectively, in 2014.
(hereinafter referred to as "disposition of this case"). (c)
The Plaintiff filed an appeal with the Tax Tribunal on June 18, 2014, but was dismissed on October 30, 2014.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 and 2 (including branch numbers for those with additional numbers; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. 1) With respect to the purchaser of the product, only the Plaintiff’s team leader and codivists at the Plaintiff’s assertion C (hereinafter “the team leader”).
The position is an independent business operator on an equal basis with the head of the branch, not under the following conditions by vertical under the relationship of employment.
However, since C prevents the purchase of goods from C for the team leader, the team leader is engaged in a transaction by purchasing a certain amount of fee under the name of the head of the branch office and paying a certain amount of fee to the head of the branch office under the condition that the tax processing is conducted in the name of the head of the branch office, and the head of the branch office shall be deemed to have purchased and sold the goods purchased and sold by the team leader.