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(영문) 수원지방법원 2015.11.04 2014구합5225
부가가치세부과처분취소
Text

1. Value-added tax imposed by the Defendant on April 1, 2013 on the Plaintiff on February 2, 2007, KRW 8,266,00, and KRW 2,832,270 for January 2008, as well as KRW 2,832,270 for the Plaintiff.

Reasons

1. Details of the disposition;

A. From February 2007 to January 2009, the Plaintiff reported each value-added tax base and purchase amount as follows.

[Attachment 1] The details of return of value-added tax 483, 792, 314, 48, 379, 229, 47, 423, 587 95, 642, 64208, 427, 534 208, 360,630,184, 3636, 063, 063, 017, 35, 029, 949, 9888, 489, 121, 39, 139, 208, 139, 483, 50, 2039, 250, 204, 360, 154, 198, 205, 204, 205, 360, 198, 204, 2008

B. With respect to the above value-added tax reported by the Plaintiff, the Defendant deemed that each sales tax invoice and purchase tax invoice listed below [Attachment 2 - processing transaction amount by customer] are not based on the actual transaction, and denied the input tax deduction under each of the following tax invoices; the output tax amount shall be reduced; however, the amount of the output tax shall be imposed; on April 1, 2013, value-added tax amounting to 8,266,00 won; and on April 1, 2013, the Plaintiff notified the Plaintiff of the payment of KRW 12,598,00 for the second period of 207, 2007, KRW 2,832,270 for the second period of 208, KRW 12,598,090 for the second period of 208, and KRW 4,80,000 for the first period of 209

과세기간 매출처 거래금액(원) 매입처 거래금액(원) 2007년 2기 ㈜유스유테크넷 107,000,000 ㈜엔로그소프트 31,000,000 ㈜편섬 5,000,000 매직엔테크놀러지㈜ 30,000,000 유에이치엔㈜ 32,000,000 ㈜B 155,382,000 비즈업정보라인㈜ 128,000,000 이쓰리넷㈜ 86,000,000 ㈜애듀미디어 38,000,000 ㈜니츠 50,000,000 ㈜시큐진 53,000,000 ㈜넥스팁 18,200,000 소계 381,200,000 352,382,000 2008년 1기 ㈜에스유테크넷 64,150,000 ㈜B 65,410,000 2008년 2기 ㈜에스유테크넷 130,272,727 ㈜B 183,251,000 ㈜퓨전테크 4,400,000 ㈜에스지원 55,000,000 시큐진㈜ 67,727,273 ㈜코스모 97,000,000 모젠네트윅스㈜ 83,000,000 C 60,000,000 소계 345,400,000 335,251,000 2009년1기 ㈜B 78,500,000 ㈜코스모 77,000,000...

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