부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On January 28, 2015, the Plaintiff is a business operator operating B real estate, and entered into a contract with the head of Jinhae-si Co., Ltd. (hereinafter “the instant contract”) to purchase facility investment assets (including value-added tax) in KRW 1,591,679,704 (including expenses for new construction of the instant building), and facility investment assets (including interior and various expenses) in KRW 399,628,495 (including value-added tax) (hereinafter “instant contract”).
B. On August 1, 2015, the Plaintiff issued a tax invoice of KRW 1,810,280,180 (hereinafter “instant tax invoice”). On January 25, 2016, the Plaintiff deducted the input tax amount of KRW 181,058,018 (including the input tax amount of KRW 181,280,018) accrued during the second period of 2015 from the output tax amount of KRW 8,946,525 from the output tax amount of KRW 173,432,443 for the second period of value-added tax in 2015.
The time of supply for goods (service) under the Value-Added Tax Act is the date of use or profit-making ( February 1, 2015), the payment date ( February 9, 2015), and the date of transfer of ownership ( March 16, 2015), and the date of supply as of the earlier date. However, the purchase tax invoice, which was the delayed receipt ( August 1, 2015), different from the actual time of supply, intends to issue a notice of decision on the refund of the input tax amount, as it constitutes a tax invoice different from the fact of receipt after the time of supply expires.
C. On March 7, 2016, the Defendant rejected the Plaintiff’s claim for refund (hereinafter “instant refusal disposition”), and notified the Plaintiff of the pre-announcement of taxation as follows on March 7, 2016.
On the other hand, the Defendant imposed KRW 25,851,760 on the Plaintiff on April 14, 2016.
(hereinafter “instant disposition”) . E.
On May 18, 2016, the Plaintiff appealed to the Tax Tribunal, but was dismissed on November 22, 2016.
[Ground of Recognition] Unsatisfy, Gap 2, 3, 5 to 5.