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Reasons
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(영문) 서울행정법원 2015.11.05 2015구합58119
부가가치세부과처분취소청구
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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. The Plaintiff is a company established on October 25, 2007 for the purpose of collecting and transporting construction waste and conducting business from December 1, 2007.

B. On June 30, 2010, the Plaintiff received each purchase tax invoice (hereinafter “each of the instant tax invoices”) stating that each of the supply value of KRW 20,700,000 on June 30, 2010, and the supply value of KRW 15,400,000 on July 31, 2010, which was provided with waste transport services at each construction site (hereinafter “each of the instant tax invoices”), and filed the return of value-added tax for the first and second years in 2010, respectively, deducted each of the said supply value as the input tax amount.

C. From March 5, 2012 to May 4, 2012, the Incheon Tax Office conducted a survey related to the transaction order of value-added tax, and confirmed a book as an enterprise that issued and received a tax invoice without real transaction during the period from February 2, 2009 to February 2010 and notified the Defendant of the taxation data.

Accordingly, the Defendant: (a) deemed each of the instant tax invoices as “illegal tax invoices” under Article 17(2)2 of the former Value-Added Tax Act (amended by Act No. 11129, Dec. 31, 201; hereinafter “former Value-Added Tax Act”); and (b) denied the deduction of the relevant input tax amount; (c) subsequently, on January 7, 2014, the Defendant issued a revised and notified the Plaintiff of KRW 2,959,260, value-added tax for the first period of 2010, respectively.

(hereinafter “instant disposition”) e.

On April 11, 2014, the Plaintiff filed an appeal with the Tax Tribunal on August 12, 2014. However, the Tax Tribunal dismissed the Plaintiff’s appeal on December 22, 2014.

[Ground of Recognition] Facts without dispute, Gap evidence 1-1, 2, Gap evidence 8-1, 2, Gap evidence 9, Gap evidence 10-1, 2, Eul evidence 1-1, 2, and Eul evidence 2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion is A through A.

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