부가가치세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On November 14, 2012, the Plaintiff completed the registration of ownership transfer on the grounds of sale on November 13, 2012, Gangseo-gu Busan Metropolitan City (hereinafter “instant real estate”) Nos. 202 and 203 of building B (hereinafter “instant real estate”).
B. On December 6, 2012, the Plaintiff filed a final return on the second-term value-added tax for the year 2012, calculated by deducting the total supply amount of KRW 524,79,000 from the input tax amount, which was prepared on November 30, 2012 on the transaction date of the instant real estate (hereinafter “instant tax invoice”) from two copies of purchase tax invoices prepared on November 30, 2012 with respect to the instant real estate.
C. On March 10, 2014, the Defendant: (a) deemed that the input tax amount of the instant tax invoice was calculated retroactively from the date of application for business registration; and (b) was not subject to deduction for more than 20 days; and (c) imposed and notified the Plaintiff of KRW 62,765,960 (including additional taxes) for the second period portion of the value-added tax
(hereinafter “instant disposition”) D.
On April 30, 2014, the Plaintiff appealed to the Tax Tribunal, but was dismissed on August 14, 2014.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, Eul evidence Nos. 1, 2, and 3 (including each number), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion that the input tax amount deducted at the time of filing the return of value-added tax for the second period portion in November 14, 2012 is the amount indicated in the tax invoice issued as of November 30, 2012 for the instant real estate purchased and sold on November 14, 2012, and Article 54(1)1 and 2 of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24359, Feb. 15, 2013) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 24359, Feb. 15, 2013) permits the issuance of the tax invoice as of the last day of the relevant month by adding the supply price for one calendar month to the supply price for each transaction party.