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. The Plaintiff is a company established on June 20, 208 for the purpose of manufacturing construction materials and firepers. The Plaintiff reported the value-added tax for the first period of 2012 to the Defendant, and deducted the total value of KRW 178,284,00 in the tax invoice (hereinafter “instant tax invoice”) issued in the name of the Co., Ltd. B and B (individual) (hereinafter “B, etc.”) (hereinafter “instant tax invoice”) from the input tax amount (=B129,248,000 KRW B 49,036,00) from the input tax amount; while the Plaintiff reported corporate tax for the business year 2012, included the total value of supply in the deductible expenses.
B. The Defendant determined that C supplied goods equivalent to the total value of KRW 178,284,00 in the instant tax invoice (hereinafter “instant goods”) rather than that of the goods indicated in the said tax invoice.
Accordingly, the Defendant, on January 4, 2014, did not include the value of supply in the instant tax invoice as deductible expenses and did not recognize the input tax deduction as well, notified the Plaintiff of KRW 31,33,413 (including additional taxes; hereinafter the same shall apply) of value-added tax for the first period of January 4, 2012, and 3,565,680 of corporate tax for the business year 2012.
(hereinafter referred to as “instant disposition”). C.
On July 23, 2014, the Plaintiff filed an appeal seeking revocation of the instant disposition with the Tax Tribunal, but the Tax Tribunal rendered a decision to dismiss the said appeal on November 18, 2014.
[Ground of recognition] Facts without dispute, Gap evidence 1 to 4, Eul evidence 1 to 6, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that the Plaintiff actually traded with B, etc. as stated in the instant tax invoice, and even if B, etc. was a disguised business place of C, as long as C, etc. actually operated, the instant tax invoice does not constitute a tax invoice different from the facts.
Even if the tax invoice of this case is true, the tax invoice of this case is different.