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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. On December 11, 2007, the Plaintiff is a company established for the purpose of Dong and retail, etc. in Busan-gun B, Busan-gun.
B. In the first taxable period of 201, the Plaintiff received seven copies of purchase tax invoices of KRW 1,174,882,050 (hereinafter “instant tax invoice”) from C, a seller of scrap metal and scrap metal (hereinafter “C”) during the first taxable period of 2011, and deducted the relevant input tax amount, and filed a return and payment of value-added tax for the first taxable year of 201.
C. On July 2, 2012, the Defendant issued a revised notice of KRW 117,48,205 of the value-added tax for the first term of July 2, 2011 on the ground that “the instant tax invoice is different from the fact that the supplier is not subject to input tax deduction,” and imposed KRW 82,51,966 of the value-added tax for the first term of February 1, 2013 on the Plaintiff.
On July 2, 2012, the Plaintiff was dissatisfied with the imposition of the principal tax on the July 2, 2012 and filed an appeal with the Tax Tribunal, but was dismissed on November 19, 2012.
[Ground of recognition] Facts without dispute, Gap evidence 1, 3 evidence, Eul evidence 1 to 5, 10 evidence, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion is not a tax invoice different from the facts, since the Plaintiff visited C’s business place and confirmed D’s location, employees, and business registration certificate, etc., directly, purchased a Dong theory from C, received a tax invoice, and paid the goods price. Even if the instant tax invoice is a tax invoice different from the facts, the Plaintiff is a bona fide trading party with the duty of care in light of the aforementioned transaction circumstances.
Therefore, the prior defendant's disposition of this case is unlawful on the contrary premise.
(b) as shown in the attached Form of the relevant statutes;
(c)The following facts shall be the witness E's testimony and pleading in each entry of Gap evidence 1, Eul evidence 7, 9, and 10: