1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

On February 5, 2009, the Plaintiff registered its business with the trade name “D” in Jongno-gu Seoul Metropolitan City B market C (hereinafter “instant business establishment”) and reported the closure of the said business on October 1, 2013.

The Plaintiff reported the total value-added tax amount of KRW 128,98,080 ( KRW 128,414,470 in 2010, KRW 22,639,010 in 2012, KRW 15,245,560 in 2012, KRW 41,08,140 in 2013, KRW 41,60 in 2013, KRW 41,60,90 in 2013).

On January 19, 2018, the Plaintiff is “a mere nominal name holder, who is not an actual business operator, operating the instant place of business.”

From the first half year of 2010 to the second half year of 2013, a claim for correction was filed to correct the value-added tax as zero won (hereinafter “instant claim for correction”).

On March 16, 2018, the Defendant rejected a claim for correction on the ground that “Plaintiff’s claim for correction of value-added tax for the first and second years 2010 and 19 years 2012 constitutes an unlawful claim with the lapse of the period for filing a claim for correction, and it is difficult to deem that the Plaintiff was not wholly involved in the instant business with respect to value-added tax for the second and second years 2012, 2013 and 2 years 201

On April 6, 2018, the Plaintiff filed an appeal against the rejection disposition above. The Tax Tribunal filed an appeal against the application for rectification of value-added tax on July 6, 2018. The Tax Tribunal filed an illegal claim for rectification of value-added tax on July 1, 2010 and July 6, 2012. The claim for rectification of value-added tax on July 2, 2012, No. 1 and 2013 were filed after re-assessment of whether the Plaintiff had jointly carried out the joint business with E, thereby correcting the tax base and

“ .......” made a decision.

The Defendant, after re-auditing the Plaintiff, deemed that the Plaintiff and E jointly run the instant workplace on September 28, 2018, rejected the Plaintiff’s claim for rectification regarding the second period, No. 2013, No. 1, and No. 2013, which was initially notified according to the re-audit decision, on September 28, 2018.