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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 director of the Seoul Regional Tax Office, from April 18, 2013 to June 26, 2013, determined that all transactions made between B and C and the Plaintiff (hereinafter referred to as “instant transactions”) were processed transactions, and notified the Defendant of the pertinent taxation data. As a result, the director of the Seoul Regional Tax Office conducted the consolidated investigation into the Plaintiff and Nonparty B Co., Ltd. (hereinafter referred to as “B”), C Co., Ltd. (hereinafter referred to as “C”), and D (hereinafter referred to as “D”).
(1) E Co., Ltd. (hereinafter referred to as “E”) E B (Y Monthly Factory) C, Plaintiff D (Y Monthly Factory) B (Y Monthly Factory) C, Plaintiff D, in their own production portion B (Y Monthly Factory) C
B. On July 9, 2013, the Defendant issued a tax invoice (hereinafter “instant tax invoice”) different from the fact that “B” portion of the instant transaction Nos. 1 and 2 was supplied to the Plaintiff directly by the Plaintiff, and deemed that the Plaintiff issued a false tax invoice (hereinafter “instant tax invoice”) in fact, the Defendant’s correction notice was issued to the Plaintiff under KRW 4,962,475,740, total value-added tax amounting to KRW 4,962,475,740.
C. On October 4, 2013, the Plaintiff appealed and filed an appeal with the Tax Tribunal for adjudication on October 4, 2013. During the adjudication process, the Plaintiff’s assertion regarding the instant secondary transaction was accepted and the decision was rendered on August 11, 2014 to correct the relevant tax base and amount.
(s) A petition for a trial was dismissed. D.
According to the decision of the Tax Tribunal, the Defendant corrected the amount of tax to the Plaintiff as follows:
(1) The amount of value-added tax imposed on July 9, 2013 by the Defendant (hereinafter “instant disposition”) shall be calculated on the following occasions: (a) After the amount of value-added tax reduced for the taxable period of the original tax item, the amount of value-added tax reduced for the first period 416,869,421,69,4211,69,69,69,69,696,017247,173,404,208, 2008, 512,264,236,5736,727,107, 209, 264,712,894, 367, 391, 191, 345, 503, 209, 535, 5437, 207