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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
As from July 20, 2009, the Plaintiff operated a mutually retail store of the trade name “Cat” located in Young-gu, Suwon-si B, Suwon-si, and closed the said retail store on February 11, 2016.
(A) The Plaintiff received the tax invoice of KRW 99,932,069 (hereinafter “instant tax invoice”) in total from D Co., Ltd. (hereinafter “D”) during the period of the value-added tax assessment for January 1 through 2013, 2013, KRW 27,784, KRW 111, KRW 26,831,50 on January 6, 2014, KRW 26,831, KRW 26,505 on February 6, 2014, KRW 21,9,932,069, KRW 21,00 from the Defendant for the period of the value-added tax assessment for the first period from January 2, 2013 to December 2, 2014. Based on this, the Plaintiff received the tax invoice of KRW 99,932,069 (hereinafter “instant tax invoice”). Based on this, the Plaintiff paid the input tax amount to the Defendant after deducting the input tax amount from each of the said value-added tax.
(B) B. subparagraph 3 of this Article: (A) Additional Tax, such as failure to issue a tax invoice for late payment for the total amount of principal and additional tax, etc. for a taxable period; (b) 4,708,70,370 won KRW 433,855 won KRW 266,107 won KRW 267,380,380 KRW 867,156 KRW 640,240 won KRW 640,240 on January 3, 2014; (c) 3,935,820 won KRW 501,790 KRW 55,682,20 KRW 23,652,43,40 KRW 536,630,630 from April 2015 to May 2015; and (d) Central Tax Office entered in the instant tax invoice and E (E) (hereinafter “Co., Ltd.”).
[2] On January 26, 2016, the Defendant issued a notice of revised assessment of the amount of value-added tax (including each additional tax) indicated in column (hereinafter “instant disposition”) to the Plaintiff, which was calculated without deducting the supply value of the instant tax invoice from the output tax amount. The Defendant issued a notice of revised assessment of the amount of value-added tax (including each additional tax) indicated in column (hereinafter “instant disposition”).
The Plaintiff seeks the revocation of the instant disposition to the Tax Tribunal on November 4, 2016 through the pre-assessment review.