The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

Details of the disposition

The Plaintiff received purchase tax invoices amounting to KRW 200,482,000 (hereinafter “instant tax invoices”) from Company B (hereinafter “B”) during the period from January 2012 to February 2013, and filed a return and payment of value-added tax by deducting the said amount from the input tax amount.

From June 26, 2017 to July 14, 2017, the head of the Yangcheon Tax Office conducted a general consolidated investigation of corporate tax on B (hereinafter “instant investigation”) and notified the Defendant of the taxation data that the instant tax invoice is false.

On January 2, 2019, the Defendant corrected and notified the Plaintiff of value-added tax of KRW 11,858,640 for January 2, 2012, KRW 2,298,670 for February 5, 2012, KRW 12,298, KRW 670 for January 12, 2013, KRW 15,079, KRW 310 for February 15, 2013, corporate tax for 7,672,610 for business year 2012, KRW 13,729,320 for business year 2013, respectively.

(2) The Plaintiff filed a tax appeal on January 28, 2019, and the Defendant revoked ex officio the imposition of the relevant corporate tax on the ground that there is no corporate tax to be imposed upon the Plaintiff’s loss carried forward. The part on imposition of the relevant corporate tax on May 29, 2019 is dismissed, and the part on imposition of the relevant corporate tax was dismissed. The part on imposition of the relevant value-added tax was dismissed.

[Ground of recognition] The Plaintiff’s assertion as to whether the disposition of value-added tax of this case was legitimate, not the false tax invoice, but the corporate tax related thereto was revoked ex officio.

The Plaintiff did not know at all about the content of the disposition imposing the value-added tax in this case and did not know that he was a processing transaction.

Judgment

A.