부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Value of supply in the taxable period following the disposition: 22,185,00 won for February 31, 2010, 201; 25,93,000 won for February 25, 2011; 87,157,00 won for January 7, 2012;
A. From June 24, 2010 to June 24, 2010, the Plaintiff, a business operator operating a restaurant in the name of “C” on the first floor of the Gangnam-gu Seoul Metropolitan Government (hereinafter “instant taxable period”), from February 2, 2010 to January 1, 2012, issued a purchase tax invoice of an amount equivalent to KRW 87,157,000, total value of supply for a supplier’s gender chain of stock company (hereinafter “ gender chain”) among the taxable periods of value-added tax (hereinafter “instant taxable period”), and filed a return by deducting the pertinent input tax amount by each taxable period, as listed below, with the Defendant.
(hereinafter referred to as “instant tax invoice”) B in total, of the purchase tax invoices received by the Plaintiff.
On August 6, 2014, the Defendant: (a) deemed that the Plaintiff constitutes a tax invoice stating “the registration number and name or title of the supplier who supplies” under Article 17(1)2 of the former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013; hereinafter the same) because, even if the entity of the transaction indicated in the instant tax invoice does not know about or exists in itself, the actual supplier is not a sexual chain; and (b) thus, the said tax invoice constitutes a tax invoice stating differently from the fact,” and Article 17(2)2 of the former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013; hereinafter the same shall apply); (c) denied the input tax deduction based on the instant tax invoice pursuant to Article 17(2)2 of the former Value-Added Tax Act, thereby deducting
(hereinafter “instant disposition”). C.
The plaintiff appealed against the disposition of this case and filed the lawsuit of this case after filing an objection and appeal.
[Ground of recognition] Unsatisfy, A No. 1.