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(영문) 서울행정법원 2019.05.16 2017구합79448
부가가치세등부과처분취소
Text

1. The defendant against the plaintiff:

(a) value-added tax for the second period of January 5, 2016 (including additional tax), KRW 1,245,130 (including value-added tax);

Reasons

1. Details of the disposition;

A. The Plaintiff is a businessman who engages in wholesale export and import business under the trade name of the building B and D in Seoul Jung-gu, Seoul.

B. The Plaintiff received purchase tax invoices of KRW 355,698,904 (hereinafter “instant tax invoice”) in total from E, F, G, H, I, and J (hereinafter “instant purchaser”) during the period from 2009 to 1, 2012, and on the basis thereof, filed a return on value-added tax and comprehensive income tax for the pertinent taxable period.

C. On January 5, 2016 and March 3, 2016, the Defendant issued a revised notice of the value-added tax and the comprehensive income tax as indicated below, without deducting the relevant input tax amount, by deeming the instant tax invoice as a false tax invoice prepared for processing transactions or nominal consignment transactions.

(1) The amount of additional tax for additional tax for 20.3 years 208, including additional tax for additional tax for 205 years 20.3 years 205, 208, 30.4 years 20.4 years 20.6 years 20, 30.6 years 20, 30.6 years 1.6 years 20, 205, 30.6 years 1.6 years 20, 36.6 years 20, 205, 30.6 years 1.6 years 20, 30, 462, 9616.3 years 1.6 years 1.6 years 20, 205, 205, 3.6 years 1.6 years 20, 205, 405, 400 additional tax for additional tax for additional tax for additional tax for additional tax for additional tax for additional tax for additional tax for 20 years 20.6 years 3.5 years 20

D. The Plaintiff is dissatisfied with this, and on January 2016.

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