부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The following facts of the disposition may be acknowledged by taking into account the following facts: Gap evidence 2-1, 2-2, Eul evidence 1-1, 5-1, 5-2, and the whole purport of the pleadings:
The Plaintiff is a person who has collected scrap metal without business registration and supplied scrap metal to Nonparty C with the trade name of “B”.
C has registered a business with the trade name of "D" and run a wholesale and retail business of "Masan-si E" in Changwon-si, Changwon-si.
B. As a result, the Busan regional tax office conducted a tax investigation on D from March 13, 2012 to May 11, 2012, it did not receive a tax invoice even if D was supplied with scrap metal equivalent to KRW 31,394,093,960 from the collection of scrap metal during the value-added tax period from the first to second period in 2008. Among them, it confirmed that among them, the value of scrap metal supplied by the Plaintiff is KRW 356,975,553 (hereinafter “instant sales”), and notified the Defendant of the result of the said investigation.
C. On February 7, 2013, the Defendant determined that the Plaintiff failed to file a return on the omission of the sales of the instant case on the grounds of the findings of the investigation notified as above, and imposed and collected the value-added tax (including the additional tax) on the aggregate of the tax bases as indicated below (hereinafter “instant disposition”).
[Attachment of Disposition] The tax base of the taxable period of 208 102,826,009 18,262,9209 18,475,909 11,784,010 26,821,7274,470,910 209 26,470,910 231,326,545,545,549,830,830 209 30,039,8185,679, 302,2424,409,409,8410, 2008 22,365,5364,5365,5364,65365,6536,54,205, 209, 2010
D. The Plaintiff dissatisfied with the instant disposition and filed a request for examination with the Commissioner of the National Tax Service on May 3, 2013, but was dismissed on July 16, 2013.
2. Whether the instant disposition is lawful
A. The plaintiff 1 did not report the sales of this case.