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The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff, a corporation established for the purpose of manufacturing medical devices, wholesale and retail business, etc., filed each of the following: (a) purchase tax invoices and sales tax invoices related to value-added tax for the taxable period from February 2, 2014 to February 2, 2015 (hereinafter “instant tax invoices”); and (b) filed a return and payment of value-added tax after deducting the relevant input tax amount for the pertinent taxable period:
1) The Plaintiff Company B (hereinafter “B”)
(B) The details of receipt of purchase tax invoices from the Plaintiff: the aggregate of the supply values for the second term, 2014, KRW 500,000,000, the aggregate of the supply values for the second term, 2015, KRW 900,000,000, and KRW 300,000,000 in total of the supply values for the second term, 2015, and KRW 300,000 in total of the supply values for the second term, 2014, and KRW 90,000,000 in total of the supply values for the second term, 200,000 in total of the supply values for the second term, 200,000,000 in total of the supply values for the second term, 2015.
B. From February 1, 2018 to May 2018, the Defendant: (a) confirmed that the Plaintiff received the instant tax invoice through the processing transaction; and (b) corrected the tax base by reducing the output tax amount and deducting the input tax amount for the non-real transaction portion; and (c) subsequently, issued a correction of the tax base (hereinafter “instant disposition”) under Article 60(3)1 and 2 of the former Value-Added Tax Act (amended by Act No. 14387, Dec. 20, 2016; hereinafter the same) on July 1, 2018, based on the imposition of additional tax for insincere tax invoices under Article 60(3)1 and 2 of the former Value-Added Tax Act (amended by Act No. 14387, Dec. 20, 2016; 200,000 won for the second period, and 36,000,000 won for the first period in 2015.
C. The Plaintiff appealed and filed a tax appeal, but the Tax Tribunal dismissed the said claim on February 15, 2019.
[Ground of recognition] Facts without dispute, Gap 1 to 4 evidence, Eul 1, 2 and 3 evidence (including a tentative number; hereinafter the same shall apply).