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1. The Defendant’s value-added tax for the Plaintiff on April 2, 2012 was KRW 114,276,680 and KRW 2010, respectively.
Reasons
1. Details of the disposition;
A. The Plaintiff is a stock company established for the purpose of repairing parts of manufacturing factory machinery and equipment processing, etc. on March 18, 2010 by B, who had worked for about 15 years at the ridge metal industry corporation.
B. The Plaintiff primarily traded closed-dong transactions after the establishment of the Plaintiff. Upon receipt of a request from the seller, the Plaintiff found the buyer and sold the goods to the seller, attaching a little margin to the seller, and the actual waste transport agreement was made in an intermediate intermediary or intermediary form to immediately transport the goods from the buyer to the seller.
C. The Plaintiff as listed in the table below: (a) purchased KRW 20,824,00,000 from C Co., Ltd. (the representative was D at the time of the first transaction and changed to E on November 30, 2010; hereinafter “C”); and (b) received each purchase tax invoice of KRW 605,00,000 in total of the value of supply, such as closing Dong during the second taxable period from F Resources (representative G); and (c) received each purchase tax invoice of KRW 605,00,000 in total of the value of supply, such as closing Dong during the second taxable period of 2010 (hereinafter “each of the instant tax invoices”), and paid the value-added tax and corporate tax for the pertinent taxable period, respectively.
C Amount of transaction at the purchaser’s taxable period (unit: million won) C 1st 640th 201 1st 7,181 201 2nd 13,003 F resources 201 201 605th 2010
D. From November 1, 2011 to February 29, 2012, the Defendant conducted an investigation related to trade order against the Plaintiff during the taxable period from the first period to the second period of February 2011 (hereinafter “instant investigation”), and subsequently, deducted the input tax amount of each of the instant tax invoices on the ground that each of the instant tax invoices delivered from C and F Resources constitutes a false tax invoice, and imposed an additional tax on the Plaintiff following the receipt of disbursement evidence, etc. on April 2, 2012, on the ground that the instant tax invoices issued from C and F Resources constitute a false tax invoice.