logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 수원지방법원 2015.08.12 2014구합5461
부가가치세부과처분취소
Text

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 Plaintiff is a business operator operating a gas station from January 21, 2009 to the trade name of “C gas station” in Ischeon-si B (hereinafter “instant gas station”).

B. In the first taxable period of value-added tax in 2010, the Plaintiff paid the tax invoice of KRW 792,289,092 from D (hereinafter “D”), the supply price of KRW 1,456,772,729 from E (hereinafter “E”), the supply price of KRW 27,909,091 from the mobile energy (hereinafter “On-Energy”), the supply price of KRW 54,800,000 from the F (hereinafter “F”), and the supply price of KRW 680,509,97 from D in the second taxable period of value-added tax in 2010, and the tax invoice of KRW 57,563,636 (hereinafter “each of the above tax invoices”) from the Seog Energy Co., Ltd. (hereinafter “E”) in the taxable period of value-added tax in 2011, and paid the pertinent input tax amount by deducting each of the above tax invoices from the output tax amount.

C. The Defendant deemed the instant tax invoice to be a tax invoice different from the fact, and thus, deducted the relevant input tax amount from the output tax amount, and deemed that there was an omission in sales amounting to KRW 39,890,00 for G in the first taxable period of the value-added tax in 2010 and KRW 52,327,00 for G in the second taxable period of the value-added tax in 2010, added it to the Plaintiff on January 2, 2013, the amount of value-added tax of KRW 44,253,60 for the first taxable period of 2010 (including additional tax), value-added tax of KRW 13,436,920 for the second taxable period of 2010, value-added tax of KRW 10,118,530 for the first taxable period of the value-added tax (including additional tax) was corrected and notified respectively.

(hereinafter “instant disposition”) D.

The Plaintiff appealed against the instant disposition and filed an appeal with the Tax Tribunal, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s claim on May 12, 2014.

arrow