All of the plaintiff's claims are dismissed.

Litigation costs shall be borne by the plaintiff.

Details of the disposition

A. The Plaintiff is a legal entity established on June 22, 2012 in order to conduct a leasing business of equipment during construction, a business specializing in soil treatment, an engineering business, etc.

B. The Plaintiff received a tax invoice of KRW 90,000,000 (hereinafter “instant tax invoice”) from B Co., Ltd. (hereinafter “B”) in the period of 2014 and 1, 2016, and filed a tax return by deducting the relevant input tax amount, while filing a tax return by reflecting the relevant purchase amount as deductible expenses.

Value-added tax on the product value on September 30, 2014: 20,000,000 won for earth and sand transport on September 30, 2014; 2,000,000 won for the equipment cost on May 18, 2016; 70,000,000 won for the equipment cost;

C. As a result of the investigation into transaction order with B from May 17, 2017 to July 11, 2017, the Defendant: (a) deemed that B issued the instant tax invoice to the Plaintiff without real transaction; and (b) deemed that B did not deduct the relevant input tax amount from deductible expenses; and (c) issued the relevant input tax amount to the Plaintiff on September 3, 2019, the Defendant issued a notice of correction (including penalty tax) of KRW 4,172,300 for value-added tax of 2014 for the year 2014; (b) corporate tax of 3,73,290 for the year 2014; (c) KRW 13,469,220 for the year 203,089, 150 for the business year 2016; and (d) the amount of the relevant purchase amount as deductible expenses; and (d) issued a notice of correction of each of the instant dispositions (including penalty tax).

On November 8, 2019, the Plaintiff appealed to the Tax Tribunal. However, on April 13, 2020, the Plaintiff’s request for adjudication was dismissed.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, Eul evidence Nos. 1 through 4 (including each number, if any), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff was supplied with soil and sand transportation services according to the contract concluded with B, but the Plaintiff did not pay the construction cost due to the Plaintiff’s circumstances, and there exists an actual supply of the services. Therefore, the instant tax invoice is a processing tax invoice.