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(영문) 대구지방법원 2015.04.22 2013구합11576
부가가치세등부과처분취소
Text

1. The following dispositions taken by the defendant against the plaintiff shall be revoked:

November 1, 2012, No. 2010.

Reasons

1. Details of the disposition;

A. B, around 2002, engaged in the scrap metal business, etc. by opening a trade name, and, after establishing the Plaintiff on June 26, 2008, continued to operate the same business by converting the business into a trade name, establishing the Plaintiff on June 26, 2008.

In the 2010 2nd 1st 201 201 2,671,671,671,740,740, 91, 91, 1244,444, 185, 200, 20239, 948, 948, 938, 800 855,60 D 1247,444, 185, 200 23948, 938, 800 85,695,158,000, 168, 808, 408, 508, 50, 508, 50, 63630, 50, 614, 6357, 657, 6105, 607, 63647, 2967, 20967, 63647

B. The Plaintiff received from D (hereinafter “D”), Co., Ltd. (hereinafter “E”), E (hereinafter “E”), F (Representative: G), and H (Representative: I) during the 2-2-2-201-2-201-201-1-201-208 tax invoices worth KRW 11,85,709,380 in total of the supply values as follows.

C. On March 28, 2012 to July 26, 2012, the Defendant decided to deduct the relevant input tax by determining that the Plaintiff’s entry of the said tax invoice received from the said purchaser is a false tax invoice and thus, notified the Plaintiff of the pre-announcement of taxation.

Accordingly, the Plaintiff filed a request for pre-assessment review on September 13, 2012, but the Commissioner of the National Tax Service rendered a non-adopted decision on October 22, 2012, and the Defendant issued a false tax invoice to the Plaintiff on November 1, 2012, on the ground that the Plaintiff was issued a false tax invoice, the Plaintiff issued a notice of correction and notification of the value-added tax 479,256,720, value-added tax 1,023,82, 82, 520, value-added tax 1, 2011, value-added tax 554,396,650, value-added tax 2, 201, value-added tax 53,434,80, 800, corporate tax 183,679,380 for the year 2011 (hereinafter referred to as “the first disposition”).

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