logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 수원지방법원 2018.05.24 2017구합2128
부가가치세등부과처분취소
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 April 10, 2007, the Plaintiff was established for the purpose of running food wholesale and retail business, etc. as of April 10, 2007, the Plaintiff was a legal entity that corrected the main type of business into wholesale and trade.

B. From February 2, 2011 to February 2013, the Plaintiff received purchase tax invoices of KRW 41,582,147,039 in total from six companies, such as Aluminum Co., Ltd. (hereinafter “C”) (hereinafter “C”), and filed a value-added tax return by issuing sales tax invoices of KRW 41,927,49,475 in total (hereinafter “the instant tax invoice”) to 16 companies, including the case trade, Co., Ltd. (hereinafter “Case trade”), which is Aluminium sales place.

C. The director of the Central Regional Tax Office and the director of the Seocho District Tax Office conducted a tax investigation of C, D (hereinafter “D”) and Sung Metal Co., Ltd. (hereinafter “Mail Metal”), and confirmed that the said company issued a false tax invoice without real supply and notified the Defendant thereof.

According to the above notification, the Defendant conducted a corporate integration investigation with respect to the Plaintiff from February 25, 2015 to December 18, 2015. As a result, the Plaintiff issued and received the instant tax invoice for the purpose of price manipulation of IMM trade, on January 4, 2016, on the ground that: (a) the Plaintiff issued and received the instant tax invoice without real trade; (b) the value-added tax for the second period of 2011 to 345,239,854 won; (c) the value-added tax for the first period of 204,626,342 won; and (d) the value-added tax for the second period of 2012 to 429,81,030 won; (b) the value-added tax for the first period of 1 year to 260,210,077 won; and (c) the value-added tax for the second period of 2013 to 195,7168 (hereinafter referred to as “instant”).

(hereinafter “instant disposition”) e.

On August 2, 2016, the Plaintiff appealed against the instant disposition, and filed an appeal with the Tax Tribunal on August 2, 2016, but was dismissed on August 24, 2017.

[Reasons for Recognition]

arrow