beta
Text
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. On March 20, 2013, A Co., Ltd. (hereinafter “A”) was established for the purpose of processing and distributing metal raw materials and purchased scrap metal, etc. and thereby mainly engaged in the manufacture and production of scrap metal processed products. On November 16, 2018, Daejeon District Court decided to initiate rehabilitation procedures (No. 5031 meetings 2018), and the Plaintiff was appointed as the manager.
B. A receives 27,302,190 g, such as scrap metal, from January 2015 to July 2015, and receives 148 tax invoices of KRW 6,530,674,650 (hereinafter “one transaction”) in total, and receives 20,421,040 g, such as scrap metal, from July 2015 to December 2015, and receives 4,021,681,41,410 tax invoices of KRW 141 (hereinafter “two transaction”), including each transaction of this case, “each tax transaction”, and each tax transaction of this case was issued for the pertinent taxable period after receiving the respective tax invoices of this case from D to December 2015.
(c)
From February 28, 2017 to May 30, 2017, the Daejeon Regional Tax Service conducted an investigation of A with respect to each of the items of value-added tax items for the first and second term portion (hereinafter “tax investigation of this case”) from February 28, 2017 to May 30, 2017, and notified the Defendant of the taxation data stating that the tax invoice received in each of the transaction of this case constitutes a tax invoice different from the fact that the supplier constitutes a tax invoice, and thus, the pertinent tax amount should be prohibited.
(d)
Accordingly, on August 8, 2017, the Defendant imposed on A the value-added tax of KRW 1,076,802,430 (including penalty tax of KRW 485,89,491) and value-added tax of KRW 820,52,240 (including penalty tax of KRW 356,189,581) for the second term in 2015 (hereinafter collectively referred to as “instant disposition”). E. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on October 20, 2017, but the Tax Tribunal filed the Plaintiff’s claim on September 12, 2018.