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1. The Defendant’s value-added tax of KRW 230,434,550 against the Plaintiff on September 1, 201 and KRW 2,010 against the Plaintiff on September 1, 201.
Reasons
1. Details of the disposition;
A. The Plaintiff, a corporation that runs the business of electronic commerce, and received 17 copies of purchase tax invoices of KRW 15,901,286,279 in total from the Small and Medium Business Distribution Center (hereinafter “Small and Medium Business Distribution Center”) in the first and second taxable periods of the value-added tax in 2010, and issued 16 copies of sales tax invoices of KRW 13,298,176,216 in total, when each of the above companies is individually referred to as “D” (hereinafter “each of the above companies”) to Company A, Company B, and Company C (hereinafter “D”).
B. Based on this, the Plaintiff reported the value-added tax in the pertinent taxable period. However, upon receipt of notice from the small and medium enterprise distribution center that no transaction has occurred, the Plaintiff discarded two copies of the tax invoice of KRW 2,616,394,954, among the purchase tax invoices received from the small and medium enterprise distribution center on October 31, 2010, and excluded them from the report of value-added tax.
C. From May 17, 2011 to August 24, 2011, the director of the Seoul Regional Tax Office: (a) conducted a tax investigation on the Plaintiff and related companies; and (b) deemed that all of the instant tax invoices received by the Plaintiff as a processing tax invoice and notified the Defendant thereof.
Accordingly, on September 1, 2011, the Defendant reduced the output tax amount of the sales tax invoice reported, deducted the input tax amount of the purchase tax invoice (if any, the tax refund occurred) and imposed the value-added tax (additional tax) on each of the above tax invoice received by the Plaintiff pursuant to Article 22(3) of the former Value-Added Tax Act (amended by Act No. 10409, Dec. 27, 2010; hereinafter the same) by adding the additional tax on insincere tax invoice to the tax invoice received by the Plaintiff (including the tax invoice not filed by the Plaintiff after destruction).
Therefore, the value-added tax consists of only the additional tax.
In this case, hereinafter referred to as "the case").