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1. The Defendant’s value-added tax for the Plaintiff on September 9, 2015 KRW 2,736,950, and value-added tax for the second year of 2011 for the Plaintiff on September 9, 2015.
Reasons
1. Details of the disposition;
A. From February 23, 2011 to July 31, 2012, the Plaintiff is a person who operates an Internet shopping mall (hereinafter “instant shopping mall”) that sells women’s clothes, etc. in the trade name “C” in Busan Northern-gu B and A 310.
B. The Plaintiff, while operating the shopping mall of this case during the foregoing period (from January to February 2012), paid the value-added tax as indicated below.
During the period of time (Sales), the tax base (Sales) purchase tax (Ⅱ) purchase tax amount (Ⅱ) for the amount of output tax (Sales) purchase tax (Ⅱ. - 291. 291. 1. 2. 29,71, 429, 45, 673, 673, 673, 821, 847, 6502, 2039, 936, 40, 478, 240, 2578, 201, 201. 1. 2.429, 3243, 551, 3243, 551, 367, 478, 2502, 2039, 978, 240, 240, 978, 25324, 2578, 2675, 2784, 27675
C. From November 25, 2014 to December 22, 2014, the head of the Geumcheon Tax Office: (a) assessed the amount of KRW 327,400,00 ( KRW 80,050,000 for January 8, 201, and KRW 131,70,000 for February 1, 201, and KRW 108,150,000 for January 1, 201, and KRW 108,150,00 for February 7, 2012, and KRW 50,000 for the purchase amount; and (b) determined that the purchase amount was non-purchase amount and notified the Defendant.
Article 21(1)2 and Article 21(2)1 of the former Value-Added Tax Act (Amended by Act No. 11873, Jun. 7, 2013; hereinafter the same) regarding the purchase amount of the instant case, Article 69(1)4 of the former Enforcement Decree of the Value-Added Tax Act (Amended by Presidential Decree No. 24638, Jun. 28, 2013; hereinafter the same).
Pursuant to this item, by applying the gross profit ratio (32.42%, 34.57%, 201.57%) to the Plaintiff as listed in the following table, each of the Plaintiff’s correction and notification of the total value-added tax of KRW 30,008,580 (hereinafter “value-added tax”) from January 201 to February 2012, 201 as follows:
(hereinafter “instant disposition”). The gross profit ratio of purchase and sale of materials without taxation types during the taxable period is the total profit ratio.