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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. The Plaintiff is a corporation established for the purpose of civil engineering works, etc., and B is a person who actually operates the Plaintiff Company.
B. C Co., Ltd. (hereinafter “C”) was changed into “D Co., Ltd.” as of October 1, 2016, and was established by joint investment by FF, Co., Ltd. and G, etc. in order to implement the E-tourism sports and resort district development project. On July 30, 2013, Pursuant to the project agreement entered into with the Busan Urban Corporation, C Co., Ltd., (hereinafter “instant golf course”) took charge of performing all construction related to the said development project, including construction of H golf courses and ancillary facilities (hereinafter “instant golf course,” and “construction of the instant construction”). In order to carry out the said golf course construction project, I Co., Ltd. was established as an executing agency.
C. The Plaintiff issued a tax invoice of KRW 5,903,864,355 in total amount of supply value to C in connection with civil engineering, landscaping, and water tank construction among the instant construction projects during the taxable period from the first half to the second half of 2014, and received a value-added tax invoice of KRW 5,098,806,357 in total amount of supply value from 157 companies, such as Jju station, etc., and filed a value-added tax return of KRW 5,098,806,357 in total amount of supply value, based on the above sales and purchase value.
As a result of conducting a tax investigation with respect to C from January 11, 2016 to April 26, 2016, C determined that the tax invoice issued by the Plaintiff is false, and notified the Defendant of the taxation data.
E. From August 24, 2016 to November 3, 2016, the Defendant conducted a tax investigation with respect to the Plaintiff. The Defendant determined that, among the tax invoices issued to the Plaintiff C, the total amount of KRW 5,360,082,537, except for the tax invoices related to water tank installation works, and the total amount of supply issued by the relevant companies, was falsely prepared KRW 5,098,806,357.