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1. On May 1, 2012, the Defendant imposed a value-added tax of KRW 29,400,000 on the Plaintiff for the second year of 2011.
Reasons
Basic Facts
A. B (the representative director C; hereinafter referred to as “B”) is a company established for the purpose of hanok construction, etc., and the Plaintiff is a company established for the purpose of business, such as soil construction business, reinforced concrete construction business, etc., and D, who was a director of B, has the ability and experience to construct hanok buildings, such as F, while operating E.
D) On August 29, 2011, the Plaintiff entered into a contract for construction work with the contractor as G, the contractor as the Plaintiff, and the construction cost as KRW 1.1 billion with respect to the construction work to newly construct A, which is a hanok building, on the land outside Ho-gun H and one other (hereinafter “instant construction work”). On November 5, 2011, the contractor entered into a contract for the change of the construction cost from G to KRW 1.55 million with the contractor as C, and entered into a contract for the change of the construction cost on December 21, 201 with the contractor as KRW 1.2 billion.
On October 4, 2011, the Plaintiff entered into a subcontract with an alternative industry company (hereinafter “large Industry”) on the electrical, telecommunication, and fire-fighting parts of the instant construction project with the Plaintiff as the Plaintiff, the subcontractor as the substitute industry, and the contract amount as KRW 30 million. On November 5, 2011, the Plaintiff entered into a subcontract with B on the part of the instant construction project with the Plaintiff, the subcontractor as the Plaintiff, the subcontractor as the Plaintiff, and the contract amount as KRW 1 billion.6.5 million on August 30, 2011.
In the second period of 2011, the Plaintiff issued a tax invoice related to the instant project to I (representative: C) who is an individual entrepreneur in relation to the instant project, a total of KRW 1,50,000,000,000,000,000,000,000 won, and received from B a total of KRW 915,000,000,000,000 from
(hereinafter referred to as “instant tax invoice” in total.