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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On September 15, 2010, the Plaintiff reported and paid each of the value-added tax for the first period of the second period of the year of 2011 and the corporate tax for the business year of 2012012, as a corporation that was engaged in the manufacturing and wholesale business of Cheongcheon-gu Seoul, Jongno-gu, Seoul, and the second period of the second year of the year of 2011 and the second business year of the year of 201201.
B. From July 8, 2014 to October 2, 2014, the director of the Seoul Regional Tax Office conducted an integrated investigation, such as corporate tax, against the Plaintiff.
서울지방국세청장은, 원고가 ① 주식회사 C(이하 ‘C’ 라 한다)로부터 [별지] <표1>과 같이 2011. 11. 17.부터 2012. 1. 5.까지 총 15회에 걸쳐 공급가액 합계 2,533,955,384원(2011년 제2기 과세기간 14회 공급가액 합계 2,442,138,123원, 2012년 제1기 과세기간 1회 공급가액 91,817,372원) 상당의 지은(은 그래뉼)을 세금계산서를 수취하지 않고 무자료 매입하고, ② 실물거래 없는 허위의 세금계산서를 주식회사 케이에스엔씨(이하 ‘케이에스엔씨’라 한다)로부터 [별지] <표2>와 같이 2011년 2기에 1매(공급가액 34,200,000원), 주식회사 D(구 상호 ‘주식회사 E’, 이하 ‘D’라 한다)로부터 [별지] <표3>과 같이 2012년 1기에 29매(공급가액 합계 1,329,350,000원), 주식회사 F(이하 ‘F’이라 한다)로부터 [별지] <표4>와 같이 2012년 1기에 5매(공급가액 합계 195,540,000원)를 각 수취하고, ③ 실물거래 없이 허위의 세금계산서를 F에게 [별지] <표5>와 같이 2012년 1기에 1매 교부하였다고 판단하였다.
C. According to the above findings of the investigation by the director of the Seoul Regional Tax Office, the Defendant included the tax amount received by the Plaintiff as non-data from C in the output tax amount, deducts the input tax amount received by the Plaintiff from KS, D, and F from the output tax amount, deducts the tax amount received by the false tax invoice issued by F from the output tax amount, and sells the amount received as non-data from C.