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. From October 6, 199, the Plaintiff is a business entity that runs steel products, wood wholesale and retail business, etc. with the trade name “C” in Ansan-si B from October 6, 199.
B. On August 27, 201, the date of supply by D Co., Ltd. (hereinafter “D”), the Plaintiff received 22 copies of the tax invoice of KRW 71,610,000 in total (hereinafter “instant tax invoice”) from D Co., Ltd. (hereinafter “D”), and deducted the relevant input tax amount from the output tax amount, and paid the value-added tax for the second period of 201.
C. On July 3, 2014, the Defendant deemed that the instant tax invoice was a processed tax invoice received from data without a real transaction, and issued a notice of correction on July 3, 201 that the relevant input tax amount was not deducted, and the Plaintiff issued a notice of correction of KRW 11,457,600 (including additional taxes) for the second period portion of value-added tax
(hereinafter “instant disposition”) D.
On August 4, 2014, the Plaintiff appealed to the Tax Tribunal, but was dismissed on March 19, 2015.
[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 8, 14, Eul evidence Nos. 1, 2 and 3, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff alleged that the Plaintiff was actually supplied with steel sales and received the instant tax invoice from D, and the purchase price was paid in full to the financial account. Thus, the instant disposition that was based on the premise that the instant tax invoice was issued as a processing transaction is unlawful.
B. If a tax invoice on a part of the expenses reported by a person liable for judgment is proved to have been prepared by a tax authority without a real transaction, and it is disputed as to whether it is an actual cost and the other party to the payment of the expenses claimed by the person liable for duty payment has been proved to have been significantly false, it is necessary to prove that it is easy for the person liable for duty payment to present all the data, such as the account book keeping and evidence, regarding that
Supreme Court on December 11, 2014