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1. On November 18, 2016, the second term portion of value-added tax for the second term of 201 against the Plaintiff on November 18, 2016, and the second term portion of 2012 against the Plaintiff.
Reasons
1. Details of the disposition;
A. From December 17, 2007, the Plaintiff was registered as the representative B engaging in wholesale and retail business of construction materials from May 31, 2014, which was the cessation date of business.
Tax base amount for the first return (unit: 94,129,0120,620,620,348,480, and 880,550, and 17,162,720, and 338,1780, and 432,907, and 18,920, and 18,918,5650, and 34,040, the amount of tax to be paid for the tax base amount for the first return (unit: 2, 2012) of value-added tax (unit: 18,918,5650, the amount of tax to be paid for the first return (unit: 2, 2013), the amount of tax to be paid for 120,620,640,500, 40, 50, and 306, 29, 201, 3639, 206, 2009, 3636, 296,
B. On September 22, 2016, the Plaintiff reported and paid to the Defendant the value-added tax for the second term portion of 2011, the second term portion of 2012, the first term portion of 2013, and the second term value-added tax for 2013, as indicated in the table below. The Plaintiff filed a claim for correction against the Defendant for the refund of the value-added tax, alleging that “B only lent the business title to C who is the actual business operator, and did not participate in the business in B,” but the Defendant filed a request for correction to the effect that the said value-added tax was refunded. However, on November 18, 2016, the Defendant rendered a disposition of refusal to rectify (hereinafter “instant disposition”).
[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, Eul evidence Nos. 1 and 4, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion is that the Plaintiff lent his business title around December 2007 to the Plaintiff’s bank account for the receipt of transaction payment and the payment of taxes, etc. while lending his business title to the Plaintiff’s friendship C around December 2007. The Plaintiff is merely the business title of B and the actual business owner.