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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. On January 25, 2013, the Plaintiff prepared a sales contract form with B Co., Ltd. (hereinafter “B”) under which the 556,858,976 won (hereinafter “instant sales contract form”) was to purchase the ctel 3 S-3032 (hereinafter “instant officetel”) of Sungnam-si, Sungnam-si (hereinafter “instant sales contract form”), and received the tax invoice for the building portion of KRW 268,589,763 (hereinafter “instant tax invoice”).
B. On March 19, 2013, the Plaintiff filed an application for early refund of value-added tax for the first period of January 2013 with the Defendant having the amount to be refunded as to the instant tax invoice KRW 26,858,970, and received the refund on April 9, 2013.
C. After conducting a tax investigation on B on December 2, 2013 to February 28, 2014 (hereinafter “tax investigation of this case”), the Defendant confirmed that the sales value of the instant officetel was KRW 350 million paid for financial transactions, etc. other than KRW 56,858,976 on the instant sales contract. Based on the above amount, the Defendant issued a correction notice on October 1, 2014 on the ground that the value added tax was excessively refunded on the grounds that the amount calculated by allocating the sales value of the instant officetel to the building and the land value was excessively written differently from the fact.
On January 7, 2015, the Plaintiff appealed and filed a request for examination with the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service dismissed the request on April 23, 2015.
E. Meanwhile, D and E were charged with false issuance, etc. of the instant tax invoice, and on September 8, 2016, D were sentenced to two years of suspended sentence (two years of suspended sentence (two million won of fine) and two years of suspended sentence (two years of suspended sentence) in October, 10, and E were sentenced to suspended sentence for 10 months (Seoul District Court 2015 High Court 2015 High Court 209, etc.).