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1. The part of the judgment of the court of first instance against the defendant shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed.
Reasons
1. Basic facts
A. From January 14, 2015 to May 31, 2016, the Plaintiff is a person who engages in the wholesale and retail business of non-ferrous metals with the trade name “C” in Gwangju City from January 14, 2015 to May 31, 2016.
During the value-added tax period from No. 1 to No. 1, 2016, the Plaintiff issued sales tax invoices and filed a value-added tax return on the basis of the sales tax invoice against various companies, such as Echina, Echina (hereinafter “the purchaser of this case”) and KM (hereinafter “the purchaser of this case”) during the value-added tax period from No. 1 to No. 1, 2016.
[Attachment 1] The Plaintiff’s input tax amount of 618,312,139, 207, 689, 581, 582, 652, 652, 910, 208, 654, and 630 input tax amount of 819,85122,448, 498, 398, 392, 288, 2492, 992, 990, 47, 41, 39, 10,000 deductible tax amount of 537,112, 2881, 285, 241, 0831, 578, 578, 1964, 197, 398, 197, 395, 196, 197, 197, 200
B. Article 106-9 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015) (hereinafter “Special Provisions”) (hereinafter “Special Provisions”) (amended by Act No. 13560, Dec. 15, 2015) is effective from January 1, 2016 pursuant to the main sentence of Article 1 of the Addenda.
However, Article 106-9 of the amended provisions under the above Act shall take effect from October 1, 2016 pursuant to the proviso to Article 1 of the Addenda of Act No. 13560.
Therefore, Article 106-9 of the Restriction of Special Taxation Act prior to the amendment is applied to the value-added tax for the first period of 2016.
Pursuant to paragraph (2), the above [Do 1] output tax amount was not collected from the purchaser of this case.
Instead, pursuant to Article 3 (3) 2 of the Special Cases of this case, the purchaser of this case deposited the amount equivalent to the already paid tax amount of the above [Attachment 1] to the value-added tax management account in the name of the Plaintiff established in the new bank, a new bank.
(c)The Director of the Central Regional Tax Office shall not exceed the purchase, trade and trade of the above [the Do governor 1].