beta
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From April 13, 1999 to June 30, 2012, the Plaintiff engaged in wholesale and retail business with the trade name “B”.
From the first half to the first half of 208, the Plaintiff received the purchase tax invoice of KRW 196,674,546 in 2008 from C (hereinafter referred to as “C”), the second half period 75,143,636 in 2008, the first half period 53,223,636 in 209, the second half period 87,210,909, and the first half period 17,152,727 in 2010 (hereinafter referred to as “instant tax invoice”), and subsequently deducted the output tax base and tax amount.
B. On February 4, 2013, the Defendant issued a revised and notified the Plaintiff on the ground that “C is data, and the instant tax invoice is a false tax invoice,” respectively, of the value-added tax of KRW 202,591,170 (including additional taxes), KRW 153,323,070 (including additional taxes), KRW 105,707,460 (including additional taxes), KRW 168,395,540 (including additional taxes), and KRW 32,188,800 (including additional taxes) for the first year of 2008.
(hereinafter referred to as "disposition of this case"). (c)
The Plaintiff appealed and filed an objection on May 8, 2013, but was dismissed by the Defendant on June 7, 2013.
The Plaintiff filed an appeal on August 29, 2013, but was dismissed by the Tax Tribunal on May 29, 2014.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 7, 9 (including paper numbers), Eul evidence Nos. 1, 2, 3 and 7 (including paper numbers), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion (1) is a gas station which can make a transaction with a general agency. The Plaintiff visiting C and confirmed that it is a normal business entity after confirming the certified transcript of corporate register, business registration certificate, petroleum retail business registration certificate, etc., and C supplied oil through a transport engineer. Upon issuing an order, C supplied oil through a transport engineer. The Plaintiff received a shipment ticket from a transport engineer and then received the shipment ticket to a deposit account in