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1. Of the instant lawsuit, the Defendant limited to July 9, 2015 against the Plaintiff:
(a) Value-added tax of 1 January 2013 320,495,090 won;
Reasons
1. Details of the disposition;
A. The Plaintiff received a tax invoice of KRW 12,070,584,010 (hereinafter “instant tax invoice”) from A and B (hereinafter “each of the instant parties”) in the taxable period of value-added tax for the purpose of collecting, processing, manufacturing, selling, etc. scrap metal and scrap metal, as indicated in the table below, for the purpose of carrying on the collection, processing, and sales business of scrap metal and scrap metal, and filed a return on and pay the value-added tax by deducting the input tax amount from the output tax amount.
A A A A A B A A A
B. On July 9, 2015, the Defendant calculated the amount of taxation by denying the deduction of the pertinent input tax amount, on the grounds that the instant tax invoice constitutes “illegal tax invoice” written in falsity without real transaction. On July 9, 2015, the Defendant corrected and notified the Plaintiff of KRW 1,630,235,450, value-added tax 1,630,230,235,450, and value-added tax 173,268,760, 221,054,660, and corporate tax belonging to the business year 2013, and corporate tax belonging to the business year 20,357,010, respectively.
C. The Plaintiff dissatisfied with the request on August 19, 2015, but the Tax Tribunal dismissed the said request on December 17, 2015.
Since then, the Defendant accepted the recommendation for adjustment of the full bench on October 17, 2016 during the instant lawsuit, on the premise that the “additional Tax for Underreporting” is applied, and subsequently revoked each part exceeding KRW 267,427,128 of the imposition disposition of value-added tax for the first time of value-added tax of KRW 320,495,090 in excess of the amount calculated as above, namely, the part exceeding KRW 267,427,128 in the imposition disposition of value-added tax for the second time of 2013, exceeding KRW 1,630,630,235,2323,420 in the imposition disposition of value-added tax for the second time of 2013, exceeding KRW 1,351,723,420 in the imposition disposition of value-added tax for the first time of 173,268,760 in the imposition of value-added tax for the first time of 2014
The imposition of the above value-added tax shall remain after reduction.