부가가치세부과처분취소
1. The Defendant’s value-added tax of KRW 91,708,000 (including additional tax) for the second year of 2010 against the Plaintiff on April 1, 2013.
1. Details of the disposition;
A. On February 1, 1998, the Plaintiff is an individual entrepreneur who operates a gas station under the trade name of “C” from Hanam-si B.
B. In the taxable period of the value-added tax from the second to the first half of 2009, the Plaintiff received each supply price from the broadband Commercial, the Maan Ship Co., Ltd. (hereinafter referred to as the “Maan Ship Co., Ltd.”) and the Masan Energy Co., Ltd. (hereinafter referred to as the “Dasan Energy”), the Dasan Energy Co., Ltd. (hereinafter referred to as the “D”), and D (hereinafter referred to as the “Purchase”), and filed a report on the amount of value-added tax for global income tax for the period from 2009 to 1, 2011, on the premise that each supply price was supplied by the Maan Ship Co., Ltd., Ltd. (hereinafter referred to as the “Maan Petroleum Co., Ltd.”), as listed in the following table, and filed a return on the amount of value-added tax for each supply price with the Defendant as the input tax amount.
The sum of the D supply value of 2nd December 2009, 5127,263,636 14,772,7272,72761,036,363 142,542,654,546 340,236,364 22nd December 2010, 2011, 202,127,27127, 2027, 271, 2745, 7271, 65427, 45427, 27542, 2754, 2754, 2754, 2754, 27545, 27547, 27545, 27547, 2757, 20545, 2757, 2015
C. On April 1, 2013, the Defendant denied input tax deduction by deeming the instant tax invoice as a false tax invoice. On April 1, 2013, the Defendant issued a revised notice to the Plaintiff of KRW 128,254,010 (including additional taxes), KRW 64,164,910 (including additional taxes), KRW 91,708,00 (including additional taxes) of the value-added tax for the second year of 2010, KRW 35,905,840 (including additional taxes) for the first year of 2011, KRW 13,220,700 for global income tax for the year 209, KRW 16,823,60 for the global income tax for the year 2010, KRW 404,540 for the global income tax for the year 2011, and KRW 40,540 for the global income tax for the year 2011.
(hereinafter “instant disposition”) D.
The plaintiff is dissatisfied with the disposition of this case.