부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Following the facts of the disposition may be acknowledged by taking into account the following facts: Gap evidence No. 2, Eul evidence No. 1, Eul evidence No. 2 and 6, each of the statements and the whole purport of pleadings.
The Plaintiff is a person who has collected scrap metal without business registration and supplied scrap metal to Nonparty C with the trade name of “B”.
C has registered a business with the trade name of "D" and run a wholesale and retail business of "Masan-si E" in Changwon-si, Changwon-si.
B. As a result, the Busan regional tax office conducted a tax investigation on D from March 13, 2012 to May 11, 2012, it did not receive a tax invoice even if D was supplied with scrap metal equivalent to KRW 31,394,093,960 from the collection of scrap metal during the value-added tax period from the first to second period in 2008. Among them, it confirmed that among them, the value of scrap metal supplied by the Plaintiff is KRW 374,757,091 (hereinafter “instant sales”), and notified the Defendant of the result of the investigation.
C. On November 12, 2012, the Defendant determined that the Plaintiff failed to file a return on the omission of the sales of the instant case on the grounds of the notified findings as above, and imposed and collected the value-added tax (including the additional tax) on the aggregate of the tax bases as shown in the attached list (hereinafter “instant disposition”).
On May 3, 2013, the Plaintiff dissatisfied with the instant disposition and filed a request for examination with the Commissioner of the National Tax Service, but was dismissed on June 20, 2013.
2. Whether the instant disposition is lawful
A. Plaintiff 1) The Defendant’s assertion that the instant disposition was unlawful since it was unlawful, even though there was no objective evidence that the Plaintiff omitted the sales of the instant case without filing a report. 2) The Plaintiff’s livelihood without a place of business, a business facility, and a human resource facility to operate a scrap metal business, does not constitute a business entity under the Value-Added Tax Act. As such, the taxation disposition against the Plaintiff is unlawful.
(b) the following facts are true: