부가가치세부과처분취소
The judgment below
Among the imposition of penalty tax as of March 10, 2014, the first and second half of 2008.
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
1. Case summary
A. From October 2, 2002, the Plaintiff was a corporate entrepreneur engaged in the daily advertising agency business for small-scale business operators, with 32 member stores and 6 non-permanent member stores under the direct nationwide. Of them, a member store directly operated by the Plaintiff (hereinafter “instant business establishment”) is a member store that the Plaintiff dispatched its employees to conduct personal business registration in the name of its employee.
With respect to the instant business place, the Plaintiff reported and paid the value-added tax by receiving a tax invoice according to the business registration under the name of each member store.
B. From November 29, 2012 to April 6, 2013, the Defendant conducted a consolidated corporate tax investigation with the Plaintiff, and recognized each sales purchase of the instant workplace as the Plaintiff’s transaction under the premise that the actual business operator of the instant workplace is the Plaintiff, and recognized the purchase transaction of the instant workplace as the Plaintiff’s input tax amount and notified the Plaintiff of the correction of each corporate tax and value-added tax by recognizing the Plaintiff
(hereinafter referred to as “the first disposition”). (c)
The director of the Daejeon Regional Tax Office, around December 2013, added to the initial disposition to the Defendant after conducting an audit on the business of the Defendant. ① Additional tax on the registration of title under Article 22(1)2 of the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter the same shall apply) on the instant place of business, shall be imposed on the instant place of business, and ② Value-added tax is imposed by deducting the input tax amount under a tax invoice issued by the supply of goods or services from other business operators during the taxable period of value-added tax from the first to the first half of the year 2008 at the instant place of business (hereinafter referred to as the “instant tax invoice”) and was amended by Act No. 12848, Dec. 23, 2014.