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(영문) 수원지방법원 2019.01.17 2018구합63175
부가가치세등부과처분취소
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. The Plaintiff was listed on the Exchange in 2004, as a company that produces the LROM Panel (Carrying-on and television) inspection equipment and supplies them to domestic and foreign electronic companies, and the Plaintiff’s affiliates are B (hereinafter “B”), C, D, E, etc.

F was the largest shareholder of the Plaintiff until April 9, 2015, and F was the largest shareholder of the Plaintiff from December 13, 2004 to October 5, 2014, and from December 16, 2014 to April 8, 2015, and was in general in charge of the overall management of the company and the execution of the company capital.

B. On September 17, 2010, F made it possible for the Plaintiff’s office to receive a false tax invoice without actual supply of goods by pretending the Plaintiff’s purchase of the foreign assets that he purchased in advance from the Plaintiff’s office, which is an agency for the purchase of the foreign assets. A supplier that can issue a false tax invoice in B, selected G, H, I, J, K, K, K, L, L, L, andO, and then receive a tax invoice from the above company without actual supply of goods, and the Plaintiff again received a tax invoice of KRW 86,282,980 from the supply price of goods to December 9, 2013, and instead received a false tax invoice of KRW 3,69,965,050 from July 1, 2010 to December 86, 2013.

F on July 24, 2012, when filing a value-added tax return on the revenue tax invoice, the F submitted a list of total tax invoices by seller stating in falsity the total amount of KRW 179,200,000 in false purchase amount entered the same as the list of total tax invoices by seller.

F) For profit-making purposes, F is not supplied with goods or services, but issued with false tax invoices equivalent to the aggregate of KRW 3,696,965,045, and submitted to the relevant tax office the aggregate of KRW 179,200,000 with false tax invoices for individual suppliers.

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