부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
The Plaintiff is a KOSDAQ-listed corporation that carries on the business of manufacturing and selling electrical Dongs and old risk traps as main raw materials since its opening in Daegu-gun A on February 25, 1987, and operates voice points in Chungcheongnam-gun C from January 29, 2008. < Amended by Presidential Decree No. 20940, Jan. 29, 2008>
From September 23, 2009 to June 30, 2010, the Plaintiff received 40 copies of the tax invoice equivalent to the total supply value of KRW 4,468,289,576 in the second taxable period of the value-added tax for the second taxable period of the value-added tax in 2009 from Co., Ltd. (hereinafter “D”), and received 41 copies of the tax invoice equivalent to the total supply value of KRW 6,32,540,293 in the first taxable period of the value-added tax in 2010 (hereinafter “each tax invoice”), and filed a return and payment by deducting the input tax amount according to each of the instant tax invoices for each taxable period (hereinafter “each of the instant tax invoices”).
However, as a result of the investigation into D, etc., the director of the tax office deemed that D is merely the data and that the Plaintiff was actually supplied with copper rap to the Plaintiff, and the head of the tax office notified the Defendant of the entry of each of the instant tax invoices as a false tax invoice on December 2010. Accordingly, on April 1, 2011, the Defendant did not deduct the input tax amount according to each of the instant tax invoices, and notified the Plaintiff of the correction of the amount of value-added tax KRW 772,701,140, and value-added tax KRW 1,060,510,400 for value-added tax for the first year of 209 and value-added tax for the first year of 2010.
(hereinafter referred to as “instant disposition.” In light of the following facts: (a) there exists no dispute over the ground for recognition; (b) evidence No. 1; (c) evidence No. 6; (d) evidence No. 1; and (e) evidence No. 4 (including a serial number; hereinafter the same shall apply); and (e) the overall purport of the pleading, the overall purport of the instant disposition is legitimate; and (e) evidence of transaction, etc., evidence of each of the instant tax invoices.