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1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's lawsuit corresponding to the revoked part shall be dismissed;
2.
Reasons
1. Details of the disposition;
A. B, around 2002, engaged in the scrap metal business, etc. by opening a trade name, and, after establishing the Plaintiff on June 26, 2008, continued to operate the same business by converting the business into a trade name, establishing the Plaintiff on June 26, 2008.
B. During the 2-2-2-201-201-201-201-201-201-201-201-20, the Plaintiff received from D (hereinafter “D”), Co., Ltd. E (hereinafter “E”), F (Representative: G), and H (Representative: I), and received 208 copies of tax invoices worth KRW 11,85,709,380 in total of the supply values as follows. Based on such tax invoices, the Plaintiff reported value-added tax and corporate tax to the Defendant.
In the 2010 2nd 1st 201 201 2,671,671,671,740,740, 91, 91, 1244,444, 185, 200, 20239, 948, 948, 938, 800 855,60 D 1247,444, 185, 200 23948, 938, 800 85,695,158,000, 168, 808, 408, 508, 50, 508, 50, 63630, 50, 614, 6357, 657, 6105, 607, 63647, 2967, 20967, 63647
C. The defendant from March 28, 2012 to the same year
7. As a result of conducting a tax investigation with respect to the Plaintiff by 26.2, the Plaintiff decided to deduct the relevant input tax amount by determining the supplier’s entry of the said tax invoice received from the said purchaser as a false tax invoice, and notified the Plaintiff of the pre-announcement of taxation.
Accordingly, the Plaintiff filed a request for pre-assessment review on September 13, 2012, but received a non-adopted decision from the Commissioner of the National Tax Service on October 22, 2012, and the Defendant received a false tax invoice from the Plaintiff on November 1, 2012 on the ground that the Plaintiff was issued a false tax invoice, and on November 1, 2012, value-added tax 479,256,720, value-added tax 1,023,82,52,520, value-added tax 1, 2011, value-added tax 554,396,650, value-added tax 2, 2011 (including additional tax), and the amount of corporate tax 53,434,80,000, which is due to the failure to receive evidential documents.