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The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
Reasons
1. Details of the disposition;
A. From October 21, 2018, the Plaintiff received each of the tax invoices of KRW 1,540,454,00 (hereinafter referred to as “purchase tax invoices of this case” in the sequence below) as listed in the following table during the 1st taxable period of value-added tax for the first period from Daejeon Dong-gu, Daejeon, as the trade name “C”, and issued the tax invoices of KRW 409,235,361 (hereinafter referred to as “the sales tax invoices of this case”) to the I dental clinic, and the value of supply of KRW 409,235,361 (hereinafter referred to as “the sales tax invoices of this case”). The Plaintiff filed a return and paid value-added tax by adding each of the purchase tax invoices of this case to each of the purchase tax invoices of this case.
15,454,000 for the taxable period of the name of the company (won) 1D 1D 2015 to 2 years 2,200,000 2 E 2/ 2013 to 1 year 495,000,000 3 F 2,000 3 January 2013, 2014 115,454,0005 H 5 H 30,000 for January 30, 2014 20,000 for 1,540,454,000 for 20,540,454,000 for 20
B. From January 29, 2018 to March 20, 2018, the Defendant conducted a tax investigation for the taxable period of value-added tax for the Plaintiff from January 29, 2013 to March 1, 2016, and determined that each of the instant tax invoices was a processed tax invoice received and issued without a real transaction, and on May 10, 2018, the Defendant issued a revised and notified the Plaintiff of the value-added tax for the period from May 10, 2013 to the first period from May 2016, as shown in attached Table 1.
(hereinafter “each disposition of this case”). C.
The Plaintiff filed an appeal with the Tax Tribunal on March 18, 2019, but the Tax Tribunal dismissed the appeal on March 18, 2019.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 to 7, the purport of the whole pleadings
2. Determination on the legitimacy of the disposition
A. The plaintiff's summary of the plaintiff's assertion is each transaction party's 1,3.