부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The following facts of the disposition may be acknowledged by taking into account the following facts: Gap evidence 3-1, 2, Eul evidence 1, 5-1, 5-1, 5-2, and the whole purport of the pleadings:
The Plaintiff is a person who registered his/her business with the same trade name on April 1, 2012, and D is a person who runs the scrap metal wholesale and retail business with his/her place of business after having registered his/her business under the name of "B" without registering his/her business.
B. The Busan regional tax office conducted a tax investigation with respect to C from March 13, 2012 to May 11, 2012, and as a result, C did not receive a tax invoice even if it was supplied with scrap metal equivalent to KRW 31,394,093,960 on the collection of scrap metal during the value-added tax period from January 2, 2008 to February 2, 2011. Among them, the amount of scrap metal supplied by the Plaintiff is the total amount of KRW 889,714,955 (hereinafter “instant sales”), and notified the Defendant of the result of the said investigation.
C. On May 9, 2013, 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 result of the investigation notified as above, and imposed and collected the value-added tax (including the additional tax) on the Plaintiff on the aggregate of the tax bases as indicated below (hereinafter “instant disposition”).
Tax base (won) of the taxable period of 208 1 January 72, 2008 72,341,273 13,182,740,7408 2,08,402,455 19,146,040,803,136 14,519,909,209 106,149,27317,273,595,300 103,728,18216,627,639,409,478,2848,208,205, 2009 103,728,627,639,409,407,868,2816,287,2816,284,297,207,209,205
D. The Plaintiff dissatisfied with the instant disposition and filed a request for examination with the Commissioner of the National Tax Service on May 28, 2013, and the Commissioner of the National Tax Service dismissed the said request for examination on July 23, 2013.
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