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Reasons
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(영문) 창원지방법원 2018.06.20 2018구단11198
부가가치세일부환급거부처분취소
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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. On April 15, 2016, the Plaintiff entered into a contract with Nonparty B (hereinafter “transferor”) to acquire a building (excluding land; hereinafter “instant building”) located in Changwon-si C, Changwon-si, and subsequently carried out a new construction work additionally.

However, the Plaintiff received a tax invoice of KRW 230,000,000 on March 31, 2016, which is the date of acquisition on or before the said date, and a tax invoice of KRW 450,000,000 on June 30, 2016, which is the date thereafter, from D Co., Ltd. (hereinafter “Nonindicted Company”) and applied for refund of KRW 68,040,000,000 from the output tax amount at the time of filing the first value-added tax return on July 25, 2016.

B. The Defendant paid KRW 455,00,000 for construction services (supply price of KRW 413,636,363) during the period from January 20, 2016 to April 5, 2016, and concluded a contract for the transfer of the instant building on April 15, 2016, the Defendant determined that the Plaintiff was not entitled to the value-added tax, on the ground that “The Plaintiff received the tax invoice of KRW 230,00,000 for the supply price of KRW 230,000 as of March 31, 2016, and the tax invoice of KRW 450,00,000 for the supply price of KRW 450,636,363 for the supply price of the instant building (hereinafter collectively referred to as “tax invoice”) on the ground that the transferor received the tax invoice of this case on the basis that only the Plaintiff received the value-added tax amount.”

(hereinafter “instant disposition”). C.

On December 13, 2016, the Plaintiff appealed and filed an appeal with the Tax Tribunal on April 5, 2017, but the ruling dismissing the Plaintiff’s appeal was issued on December 6, 2017.

[Reasons for Recognition] Facts without dispute, entry of Gap evidence 1, 2, and 3 (including branch numbers), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. Of the tax invoices received by the Plaintiff by the Plaintiff, the tax invoices of KRW 230,000,000 for the supply value of March 31, 2016 are assessed against the Plaintiff.

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