beta
Text
1. The part of the Plaintiff B’s lawsuit seeking revocation in excess of KRW 2,248,01,150 shall be dismissed.
2...
Reasons
1. Details of the disposition;
A. Plaintiff A Co., Ltd. (hereinafter “Plaintiff A”) is a corporation established on September 1, 201 in Ansan-si, Seoul-si, for the purpose of running a leading retail business, etc., and Plaintiff B is the representative of Plaintiff A.
B. From February 201 to January 201, 201, Plaintiff A received a tax invoice of KRW 32,286,870,240 (i.e., KRW 19,760,74,000, KRW 12,526,126,240 (hereinafter “instant tax invoice”) from D, E, F, G, H, and Man Metal Metal Co., Ltd. (hereinafter “I”), I (hereinafter “K”), J, K Co., Ltd. (hereinafter “M”), L, M Co., Ltd. (hereinafter “M”), N, andO (hereinafter “each of the instant buyers”), as listed in the table below, and paid the input tax amount by deducting the input tax amount from the output tax amount.
D E F G H JJ L NOO K M
C. However, the Defendant calculated the amount of taxation by denying the deduction of the pertinent input tax amount on the grounds that the instant tax invoice constitutes a false tax invoice without a real transaction, etc., and notified the Plaintiff A of the correction of the value-added tax of KRW 3,290,954,300 (including KRW 1,314,879,905) for the second period of September 1, 2012, and the value-added tax of KRW 2,098,126,980 for the first period of imposition for the year 2012 (including additional tax of KRW 845,513,857), respectively, on April 3, 2013.
(hereinafter the above taxation disposition is referred to as "the first and second dispositions of this case". D.
Plaintiff
A dissatisfied with the instant Disposition Nos. 1 and 2, and filed an appeal on November 7, 2012 and July 2, 2013, but the Tax Tribunal dismissed all the aforementioned claims on March 2, 2015 and March 10, 2015.
E. Meanwhile, the Defendant: (a) paid only KRW 211,486,970 on the instant disposition No. 1 by Plaintiff A; and (b) determined that Plaintiff B had 73% of the shares of the said company; and (c) designated the said person as the secondary taxpayer.