beta
Text
1. The Defendant’s value-added tax amounting to KRW 5,58,520 for the second term portion of KRW 46,694,830 for the second term portion of KRW 20,00,00 for the Plaintiff as of August 1, 2014.
Reasons
1. Details of the disposition;
A. The Plaintiff is a corporation that runs the scrap metal business from October 15, 2004 to Kimhae-si B.
B. During the value-added tax period from the second to the first half of 2011, the Plaintiff received a purchase tax invoice amounting to KRW 1,944,431,350 (hereinafter “instant tax invoice”) from both C and five transaction parties, as indicated below, and filed a value-added tax return by deducting the relevant input tax amount from the output tax amount.
Tax invoices (units: 201) received by the Plaintiff from the business partner name (units: 1,201) in the aggregate C (D) 5,232,50 12,667,700 33,119,850 51,020,050 E (F) 189,349,349,349,000 G (H) 101,873,000 101,873,000 I (J) 481,082,300,300 1,6089,608,608,000 1,601,608,079,0701,079,0750,51,0709,5040,41,404,04,041,040,041,040,041,040
C. The Defendant denied input tax deduction on the ground that the transaction with the Plaintiff’s respective transaction partners (hereinafter “instant transaction”) was conducted without real transaction, and that the instant tax invoice issued by each of the said transaction partners constituted a tax invoice different from the fact. On August 1, 2014, the Defendant issued a notice of decision on the correction of value-added tax and corporate tax as follows to the Plaintiff:
(1) If a taxpayer is liable to pay a certain amount of tax, he/she shall be liable to pay a certain amount of tax or to pay a certain amount of tax or to pay a certain amount of tax or to pay a certain amount of tax, or to pay a certain amount of tax or to pay a certain amount of tax, or to pay a certain amount of tax or to pay a certain amount of tax or to pay a certain amount of tax, or to pay a certain amount of tax or to pay a certain amount of tax, or to pay a certain amount of tax or to pay a certain amount of tax, or to pay a certain amount of tax or to pay a certain amount of tax, or to pay a certain amount of tax or to pay a certain amount of tax.