부가가치세등부과처분취소
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. From August 21, 2012 to September 1, 2013, the Plaintiff operated a gas station (hereinafter “instant gas station”) with the trade name “C gas station” from Jincheon-gun, Chungcheongnamcheon-do to “C gas station.”
B. In relation to the instant gas station in the second taxable period of 2012, the Plaintiff received each one of the purchase tax invoices (i.e., total supply value of D 2,368,436,363) from D (business entity: 5, purchase tax invoices (i.e., total supply value of 2,368,436,363), (ii) purchase tax invoices (i.e., total supply value of 682,54,454) from D in the first taxable period of 2013, and (iii),064,036,351, (iv) purchase tax invoices (i.e., total supply value of 3,064,036,351), and (v) purchase tax invoices (i.e., total supply value of 151,454,543) from F in the second taxable period of 2013, respectively, by deducting the pertinent input tax amount, and filed a return and payment on
C. As a result of the investigation of value-added tax and the investigation of tax offense against the Plaintiff, the head of the competent tax office, on March 1, 2016, deducted the relevant input tax amount on the grounds that the instant tax invoice is false, and notified the Plaintiff of the rectification of the value-added tax of KRW 425,582,520 for the second period of value-added tax, KRW 634,408,520 for the first period of value-added tax in 2013, KRW 24,809,510 for the second period of value-added tax in 2013 (including additional tax).
In addition, on March 1, 2016, the head of the Gu-based Tax Office imposed on the Plaintiff the imposition of global income tax of KRW 70,412,130 (including the additional tax) for the year 2012.
(hereinafter referred to as the "disposition in this case"). 【No dispute exists concerning the disposition in this case, Gap evidence 1 through 4, 8, Eul evidence 5 through 7 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings.
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that the Plaintiff was actually supplied oil from D and F, and thus, received the instant tax invoice.