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1. The part against the defendant among the judgment of the court of first instance is revoked, and the plaintiff's claim corresponding to the revoked part is revoked.
Reasons
1. Basic facts
A. The Plaintiff is a limited partnership company that carries on the business of purchasing and resaleing LPG gas from oil refining companies. The Defendant is a private company that manufactures and sells fertilizers and feed, etc. under the trade name of “C”.
B. The Defendant requested E, who was in charge of issuing a tax invoice among the Plaintiff’s employees D through the Plaintiff’s employees in charge of gas supply affairs, to issue a tax invoice without any transaction.
E, between February 2009 and December 31, 201, in the name of the Plaintiff, issued to the Defendant a tax invoice equivalent to the sum of supply values of KRW 439,864,00 (hereinafter “instant tax invoice”) (hereinafter “instant tax invoice”) as follows:
(unit) The value of supply for the supply period of January 2009 437,173,00 3,717,300 3,717,300 58,682,00 5,868,200 270,00 70,000 7,003,00 273,056,000 7,000 70,000 76,000 7,3007,305,600 211,210,189,000 11,000,018, 290,728,000,0729,0728,0008, 1639,406,408,6306,406,406, 201, 2010
C. The Plaintiff reported the instant tax invoice as a sales tax invoice and paid the value-added tax, and paid corporate tax and resident tax based on the sales amount reported.
From August 27, 2012 to October 26, 2012, the Busan regional tax office conducted a tax investigation with the Plaintiff from August 27, 2012 to October 2011. In light of the sale day, the Plaintiff issued processed tax invoices equivalent to the total supply value of KRW 3,018,054,756, and omitted the issuance of tax invoices equivalent to the total supply value of KRW 4,220,120,249. On December 3, 2012, the Busan regional tax office imposed corporate tax on the Plaintiff as the total value of value-added tax of KRW 386,214,850, the total corporate tax of KRW 597,612,10 from the year 207 to the year 2011, and as a result, the Plaintiff’s corporate tax was imposed as the total corporate tax for each business year 2007,94,969,98,905,96,97