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Reasons
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(영문) 대구지방법원 2014.09.19 2013구합3230
부가가치세등부과처분취소
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1. The value-added tax imposed on the Plaintiff on February 1, 2013 by the head of the Chungcheong District Tax Office at issue on February 1, 2013 shall be 217,312.

Reasons

1. Details of the disposition;

A. The Plaintiff (former Company B) is a KOSDAQ-listed corporation that runs a business of manufacturing and selling electric dynamics and dynamics with main ingredients since its opening in Daegu-gun, Daegu-gun, Inc. on February 25, 1987, and operates voice points in Chungcheong-gun D from January 29, 2008.

B. From September 23, 2009 to November 17, 2010, the Plaintiff received from E (hereinafter “E”) a tax invoice of an amount equivalent to KRW 4,468,289,576, total value of supply in the second taxable period of value-added tax in 2009; KRW 40,332,540,293, total value of supply in the first taxable period of value-added tax in 2010; KRW 41, total value of supply in the second taxable period of value-added tax in 2032,540,29; and KRW 2,493,823,000, total value-added tax invoices in the second taxable period of value-added tax in 2010; and filed and paid the value-added tax by deducting each of the said tax invoices.

(2) Each of the above tax invoices shall be categorized as “instant tax invoices” and the tax invoices for the second term of 2010 among them shall be classified as “each of the instant tax invoices” (hereinafter “instant tax invoices”).

Since then, the director of the tax office notified the head of the tax office around December 2010 that the entry of the supplier is different from the fact, on the ground that E did not actually supply old risk traps to the Plaintiff as a result of the tax investigation of E, etc.

Accordingly, on April 1, 2011, the head of the tax office of Chungcheongju did not deduct the input tax amount according to the tax invoice at issue, and revised and notified the Plaintiff of the second value-added tax of KRW 772,701,140 (including the additional tax) and the first value-added tax of KRW 1,060,510,40 (including the additional tax) in 2010, and the second value-added tax of KRW 454,224,920 (including the additional tax of KRW 217,312,80) on February 1, 2013.

(hereinafter referred to as “instant imposition of value-added tax” on February 1, 2013. E

(b).

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