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1.The judgment of the first instance, including a claim for exchange change in the trial, shall be modified as follows:
Reasons
Details of the disposition
The Plaintiff (the Plaintiff, on March 28, 2013, changing its trade name from A to Y Co., Ltd.) is a KOSDAQ-listed corporation that runs a business of manufacturing and selling electric Dongs and old risk rap as main raw materials since its opening in Daegu-gun (Seoul-gun) on February 25, 1987, and operates voice points in Chungcheongnam-gun of Chungcheongnam-do from January 29, 2008.
From September 23, 2009 to June 30, 2010, the Plaintiff received 40 copies of the tax invoice equivalent to the total supply value of KRW 4,468,289,576 in the second taxable period of the value-added tax for the second taxable period of the value-added tax in 2009 from Co., Ltd. (hereinafter “D”), and received 41 copies of the tax invoice equivalent to the total supply value of KRW 6,32,540,293 in the first taxable period of the value-added tax in 2010 (hereinafter “each tax invoice”), and filed a return and payment by deducting the input tax amount according to the respective tax invoices for each taxable period (hereinafter “each tax invoice”).
However, as a result of the investigation into D, etc., on the ground that D did not actually supply old traps to the Plaintiff, the director of the tax office notified the Defendant of the entry of each of the instant tax invoices as false. Accordingly, on April 1, 2011, the Defendant did not deduct the input tax amount according to each of the instant tax invoices, and notified the Plaintiff of the decision of correction and notification of the amount of KRW 63,254,00 for value-added tax of KRW 446,828,90 for value-added tax of KRW 209 and KRW 633,254,00 for value-added tax of KRW 1,200 for value-added tax of KRW 63,254,00 for each of the instant tax invoices (hereinafter “each of the instant tax dispositions”). On November 26, 2013, when the trial was in progress, the head of the tax office notified the Plaintiff of the imposition of penalty tax of KRW 325,872,240 for value-added tax of KRW 10.
【Ground of recognition” has no dispute, Gap Nos. 1, 6, 21, and Eul Nos. 1, 4, 25 through 27.