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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. From December 30, 2012, the Plaintiff is a person who runs a wholesale and retail business with the trade name, which is a gas station in Jincheon-gun, Jincheon-gun, Chungcheongnam-do.
The supply value as of the date of the supply of the place of business of the supplier in the taxable period of 12013, 181, 218, 381, 8194 F station in 2013, H 182 18,279, 5772 on October 31, 31, 2013, 2013, 182, 2013, 182, 182, 79, 5772, 279, 572, 89, 89, 869, 088, 0883, 1 E, 2014, 213, 818, 381, 8194, 204, 305, 204, 305, 209, 305, 294, 205, 2014
B. The Plaintiff received each tax invoice (hereinafter “each of the instant tax invoices”) as listed in the following table from D gas stations, E Co., Ltd. (hereinafter “E”) and F gas stations (hereinafter “F gas stations”) in the period of the value-added tax (hereinafter “each of the instant taxable periods”) on February 2013 and January 2014, and filed a return on and pays value-added tax after deducting the relevant input tax amount from the output tax amount in the relevant taxable period, while filing a return on and pays the amount of value-added tax after deducting the relevant input tax amount from the output tax amount in the relevant taxable period, by including the supply value according to the first and second tax invoices in the sales price.
C. On January 24, 2014 and January 26, 2014, D gas stations issued revised electronic tax invoices that cancel each supply value on the ground that “an error correction of entries” was made in relation to KRW 1,081,486,684, total supply value, and KRW 213,818,18,181, which is the total supply value, on February 10, 2014.” On April 25, 2014, F stations issued revised electronic tax invoices that cancel each supply value on the ground that “an error correction of entries” was made in relation to KRW 737,818,180, which is the total supply value.
The Defendant, on the ground that “D gas stations and F gas stations constitute a disguised purchase and E supply, and each of the instant tax invoices constitutes a tax invoice written differently from the fact by the supplier, etc.”