부가가치세부과처분취소
1. The Defendant’s value-added tax for the first period of September 1, 2010 against the Plaintiff on September 1, 201 and the second period of February 2010.
1. Details of the disposition;
A. The Plaintiff is a KOSDAQ-listed company, and is a company whose main business is electronic commerce between companies from 239-4 to 1 March 2000, Geumcheon-gu, Seoul.
The Plaintiff issued and delivered 11 copies of the sales tax invoice (the supply price of KRW 16,942,95,431; hereinafter “instant sales tax invoice”) to A and B (hereinafter “B”) during the period of the first and second value added tax, and received 13 copies of the purchase tax invoice (the supply price of KRW 19,574,493,490) from the small and medium enterprise distribution center of the Plaintiff (hereinafter “small and Medium enterprise distribution center”).
The Plaintiff revoked two copies (value 2,715,831,364) other than 11 copies (value 16,858,662,126 won) of the above purchase tax invoice (value 16,858,662,126 won, hereinafter “the purchase tax invoice of this case”) and excluded the Plaintiff from the object of the value-added tax return.
(hereinafter referred to as “instant transaction” in relation to the instant sales and purchase tax invoice. B
From May 17, 2011 to August 24, 2011, the head of the Seoul Regional Tax Office conducted a value-added tax investigation on the Plaintiff and related companies, etc., and notified the Defendant of the tax data by deeming the sales tax invoice and the purchase tax invoice as the processing tax invoice.
C. Accordingly, on August 31, 2011, the Defendant determined the sales and purchase tax invoices of this case as different tax invoices from the actual transaction, and reduced the sales and purchase tax amount, and subsequently notified the Plaintiff of KRW 364,086,39,170 as to the receipt of the sales and purchase tax invoices of this case as to the receipt of the sales and purchase tax invoices of this case (amended by Act No. 10409, Dec. 27, 2010; hereinafter the same shall apply) by adding additional tax on the non-performance of tax invoices under Article 22(3) of the former Value-Added Tax Act.
(hereinafter “instant disposition”) D.
The Plaintiff filed an appeal on November 15, 201, but was dismissed on June 29, 2012.