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1. The Defendant’s value-added tax for the second term of August 1, 2011, which was imposed on the Plaintiff on August 1, 2013, KRW 52,294,070, and value-added tax for the first term of January 2012, 50.
Reasons
1. Details of the disposition;
A. The Plaintiff is a company established on May 10, 2007 and engaged in the non-ferrous metal wholesale business in 228-2, Nam-gu, Yong-gu, Yong-gu, Yong-gu, Seoul.
B. When the Plaintiff purchased scrap metal from Company A, the Plaintiff received each of the tax invoices consisting of 296,183,000, total supply value of 11, and 293,454,900, total supply value in the taxable period of the value-added tax for the second taxable period of the value-added tax in 2011 (hereinafter “each of the said tax invoices”), and filed a return and payment of value-added tax by deducting each of the said input tax amounts from the output tax amount.
C. From March 16, 2012 to June 8, 2012, the director of the Central District Tax Office: (a) conducted a tax investigation for the taxable period of value-added tax of A Company 201; (b) conducted a tax investigation for the taxable period of value-added tax from May 30, 2013 to July 18, 2013; and (c) as a result, the director of the District Tax Office deemed Company A as data data and notified the Defendant of the taxation data.
From June 10, 2013, the Defendant conducted a tax investigation with the Plaintiff on June 28, 2013, and thereafter, Company A is data. Each of the instant tax invoices is subject to the real transaction, but the supplier’s exemption from the relevant input tax amount on the ground that it constitutes a false tax invoice. On August 1, 2013, the Defendant issued a notice of correction and notification of KRW 52,294,070, Value-Added Tax for February 2, 2011, KRW 50,227,740, KRW 6,516,020, corporate tax for the business year 201, and KRW 6,456,00 for corporate tax for the business year 2012 (hereinafter “instant disposition”).
E. On September 23, 2013, the Plaintiff appealed to the National Tax Service on November 15, 2013, but was dismissed on March 4, 2014.
【Ground for Recognition】 Evidence No. 1 to 4, and No. 1.