부가가치세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From December 15, 1998, the Plaintiff is an individual entrepreneur who runs a non-metallic metal wholesale and retail business with the trade name “C” from Sin Sin Singu.
B. The Plaintiff received a purchase tax invoice of KRW 5,052,480,780 (hereinafter “instant tax invoice”) as listed below from D, Inc., E, F, G, and H (hereinafter in the order of order, E, F, G, and H (hereinafter collectively referred to as “parties in dispute”), and filed a return on the value-added tax by deducting the input tax amount according to the instant tax invoice from the output tax amount at the time of filing a return on the value-added tax for each taxable period for each taxable period.
In addition, when the Plaintiff returns global income tax for the 2012 and 2013, the Plaintiff included the supply value of the tax invoice at issue in the necessary expenses, and paid the global income tax accordingly.
The supply value by the business entity’s taxable period of 2012 No. 2013 G G 250,210,700 250, 210, 347, 800 3,66, 509, 180 228,445, 600, 470, 302, 580 2 E 173,014, 600 173,014,000 3 F295,896,896,000 G 250, 250, 250, 700 250, 263, 05H 263, 605, 26050, 60505, 2505, 63605, 605, 6305, 605, 639, 638,5295
C. As a result of the Defendant’s tax investigation conducted on the Plaintiff from August 25, 2015 to November 30, 2015, the Defendant issued a revised notice of the value-added tax and the comprehensive income tax on the following, deeming that the issues of the tax invoice constituted a false tax invoice, and thus, deducted the relevant input tax amount, and applying the penalty tax on the receipt of false documentary evidence for expenditure.
(hereinafter referred to as “instant disposition”). Value-added tax on the small amount of amount in the taxable period (Reversion year) of the notice date of tax item: (a) December 10, 2015; (b) December 2012, 81,379,550 937,212, 290 125,719, 370 December 2013, 2013; (c) global income tax on December 10, 2015; (d) December 8, 2012, 8,511, 1701, 170 101,049,610 92,538,4440 2013;
D. The Plaintiff’s objection is filed on March 7, 2016.