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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. From June 15, 2009, the Plaintiff, a corporation engaging in scrap metal and non-ferrous metal wholesale and retail business. From July 1, 2010 to December 31, 2010, the Plaintiff received purchase tax invoices of KRW 6,496,440,510 in total of the supply values from B, C, D (hereinafter “D”), E, F (hereinafter “F”), and G (hereinafter “G”), as follows, and filed a return and payment of value-added tax on the Defendant after deducting them from the output tax amount.
The value of the purchase (sale) at the disposal of the purchase at the disposal place (sale) accrued in 2010 B 30 2,920,969,00 C 6582,00 C 6582,015,000 D 931,839,000 E 17 17,593,855,000 F 136,239,000 G 7431,52,000 G 7431,52,000 aggregate 706,496,41,000
B. On November 1, 2012, the Defendant notified the Plaintiff of the result of the investigation on data related to each of the above purchasers, conducted an investigation on the Plaintiff, and thereafter deducted each of the above input tax amounts on the ground that each of the above tax invoices was false, and notified the Plaintiff of the correction of the value-added tax amount of KRW 1,165,31,490 (including additional tax) for the year 2010.
C. Since then, on the ground that the Plaintiff received purchase tax invoices of KRW 1,002,00,000 in total from Mapo Co., Ltd., and thereafter deducted them from the output tax amount, and thereafter reported and paid the value-added tax to the Defendant, the Defendant deducted the said input tax amount from the input tax amount and notified the Plaintiff of the additional correction and correction of KRW 180,640 (including additional tax) for the second half-year value added tax in December 1, 2012.
The Plaintiff filed an appeal against the instant disposition with the Tax Tribunal. On June 12, 2014, the Tax Tribunal considered transactions with the Plaintiff and B as normal transactions, and imposed KRW 1,165,31,490 on the Plaintiff on November 5, 2012, which the Plaintiff received from B, deducted the input tax amount of KRW 2,920,968,00 for the supply price of KRW 2,920,968,00 for the second supply price of KRW 2,920,968,00, from the output tax amount, and corrected the relevant tax base and tax amount.