beta
Text
1. Of the instant lawsuit, the part that exceeds 18,277,940 won among the disposition imposing value-added tax for the second period of 2010.
Reasons
1. Details of the disposition;
A. On November 1, 2006, the Plaintiff opened a business with the trade name “C” in Daegu Northern-gu, Daegu-gu, and engaged in the non-ferrous metal wholesale business. On June 27, 2011, the Plaintiff established a stock company and incorporated a business entity and continued to conduct the same business.
Tax invoice of this case was 1,743,480 E 1, 201, 103, 103, 103, 197 reduction, 201, 201, 202, d 675,704 reduction, d 675,704 reduction, 104, 201
B. The Plaintiff received the following tax invoices from D Co., Ltd., Ltd. (hereinafter “D”), E Co., Ltd. (hereinafter “E”), and Non-Mesure Co., Ltd. (hereinafter “Non-Mesure”) during the second and first taxable periods in 2010 and 2011.
C. The Defendant from May 3, 2012 to May 3, 2012
5. On July 2, 2012, the Plaintiff issued a notice of correction and correction of the respective value-added tax (including additional tax) of KRW 470,54,240 on July 2, 2010 against the Plaintiff on the following grounds: (a) the Plaintiff’s entry of the said tax invoice that the Plaintiff received from the said purchaser was false and thus deducted the relevant input tax amount; and (b) on July 2, 2012, the Plaintiff issued a notice of correction and correction of the said tax invoice (hereinafter “first disposition”).
D. The Plaintiff filed an objection on September 27, 2012. The Daegu Director of the Regional Tax Office rendered a decision to re-calculated the tax base and tax amount according to the result of re-assessment on the grounds that the fact relevance was not investigated.
E. Accordingly, the Defendant conducted a reinvestigation on November 7, 2012 to December 12, 2012, and confirmed the transaction between the Plaintiff and the Non-Meaks as a normal transaction, and recognized the first-term portion tax invoice for the year 2011, which was received from Non-Meaks as a normal tax invoice. A tax invoice for other purchasing agencies shall be deemed as a false tax invoice for the year 201, and the first-term portion of value-added tax for the year 1, 201, as in the previous tax invoice, shall be deemed as a false tax invoice, and shall be deemed as KRW 314,392,290, = 470,54,240, 240.