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(영문) 부산지방법원 2017.11.10 2017구합21136
수정수입세금계산서발급 거부처분 취소
Text

1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. Plaintiff B Co., Ltd. (hereinafter “Plaintiff B”) is a corporation that imports, manufactures, and sells steel plates for automobile parts. Plaintiff panch is a corporation that imports, manufactures, and sells fiberss for automobile parts. Plaintiff panch is a corporation that imports, manufactures, and sells fibers and clothing. Plaintiff A is a corporation that imports, manufactures, and exports raw and subsidiary materials and sells and exports the KON after manufacturing the KON. Plaintiff B (hereinafter “Plaintiff B”) is a person who imports and sells Indones acids, etc.

B. The Defendant conducted a customs investigation on the Plaintiffs as indicated below, notified the Plaintiffs that they would be able to rectify the value-added tax, etc. by setting their dutiable value, or accused the prosecution for violating the Customs Act, etc., and the Plaintiffs paid the value-added tax, etc. according to the aforementioned investigation result.

Plaintiff

Value-added tax: Value-added tax of KRW 126,526,920 on a discount under conditions or circumstances, as prescribed by Article 30(3)2 of the Customs Act, on the condition that the amount of tax payable for the investigation is 41047-12-70189U and 47 previous transactions: Penalty tax of KRW 126,526,920: 40: 40,629,640; 4185-10-01067U and 37,000; additional tax of KRW 9,082,960: 1,615,030: 36,219,310: 13,500,000 won; additional tax of KRW 10,500; 130,015,000 for additional tax of KRW 140; 25,015,000 for additional tax of KRW 30; 1305,1945,05.

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