법인세등부과처분취소
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 that runs the navigation business, the mid-term lending business, etc. in Daejeon Dong-gu, Daejeon.
C 106,000 106,000 110,000 87,000 93,000 502,000 502,000 D 105,000 106,000 110,000 87,000 93,000 87,000 93,000 93,000 500 501,000
B. From 2010 to 2014, the Plaintiff received 14 copies of the purchase tax invoice in the name of each construction equipment rent from C and D (total 28 copies; hereinafter “instant tax invoice”). The sum of the supply values of the instant tax invoice is KRW 1,003,00,000 (=the aggregate of supply values of the purchase tax invoice received from C plus KRW 502,000,000,000, total of supply values of the purchase tax invoice received from D, as shown below (the aggregate of supply values of the instant tax invoice).
C. The Plaintiff reported the value-added tax by deducting the total value of supply in this case from the Defendant, and reported corporate tax by adding the total value of supply in deductible expenses.
As a result of the tax investigation conducted from September 24, 2014 to October 13, 2014, the Defendant determined that the instant tax invoice was not issued at the time of payment of the construction equipment rent, but was issued at the time of payment of the Plaintiff’s representative E, C, and D of profit distribution for joint investment.
2,282,00 2,82,00 2,209 2,209 2,82,8200 ,910 2,2010 54,793,350 2,049, 240 15,411, 600 2,201 2,184,926,510 201 2,184,970 15,481, 2012, 2012, 15, 2014, 205, 203636, 205, 2011 2, 2011 2,184,970 15,481, 460, 2012, 77, 2095, 2012, 14, 2015, 2013, 3638, 2015
E. Accordingly, the Defendant, on December 4, 2014, deducted the total value of supply of this case from the input tax amount as indicated below from the Plaintiff.