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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On August 1, 2011, the Plaintiff registered the wholesale and retail business of dental materials with the trade name, namely, Yeongdeungpo-gu Seoul Metropolitan Government’s location as “C” as the place of business location B.
(hereinafter “instant place of business”). B.
Since August 1, 2011, the Plaintiff was registered as a sole proprietor of the instant workplace. However, on June 10, 2016, D was added to a joint proprietor of the instant workplace.
On July 25, 2016, the Defendant filed a final return on KRW 17,282,861 of the Value-Added Tax (=the input tax amount of KRW 306,870,343 - the input tax amount of KRW 289,587,482) in the name of the aforementioned D on July 25, 2016, but did not pay the said value-added tax by the payment deadline. As to the instant workplace on September 8, 2016, the Defendant issued a revised notice of correction of penalty tax amount of KRW 23,183 (=17,282,861 x 45 x 3/1000).
C. After conducting an investigation into the instant place of business from September 5, 2016 to November 13, 2016, the Defendant re-announced the sales tax invoice of KRW 3,068,703,347 issued during the period of the first taxable period of the value-added tax in 2016 and the purchase tax invoice of KRW 2,850,00,000 that was received during the period of the first taxable period of the value-added tax in 2016, and the actual operator of the instant place of business in the instant case is deemed the Plaintiff; and on November 23, 2016, the actual operator of the instant place of business is deemed the Plaintiff, and on November 23, 2016, KRW 118,374,060 [the amount of KRW 5,918,703,347 receiving false tax invoices (= KRW 3,068,703,703,80,000] x 200].
[Attachment-Added Value-Added Tax (Additional Tax in Default)] D.
The Plaintiff appealed against the instant disposition and filed an appeal with the Tax Tribunal, but was dismissed on May 17, 2017.
[Ground of recognition] Facts without dispute, Gap evidence 1, 12 evidence, Eul evidence 1 to 3, 16, 17 evidence (including additional number), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion 1.