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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From February 1, 1992, the Plaintiff, a business operator, who had engaged in the purchase, processing, and sales of scrap metal in Si-si B, had purchased scrap metal of KRW 44,532,00 from C (representative: D) during the period of the value-added tax for the two taxable periods of the Value-Added Tax, and purchased purchase tax invoices (hereinafter referred to as “tax invoices”) and purchased scrap metal of KRW 226,787,800 during the value-added tax period of the Value-Added Tax for the first taxable period of the Value-Added Tax in 20,350,000 (hereinafter referred to as “B tax invoices”) from G (representative: H) and paid the purchase tax invoices (hereinafter referred to as “III tax invoices”) to the Defendant after deducting the value-added tax from the value-added tax amount.
B. The Defendant: (a) conducted an investigation into the part of value-added tax on the Plaintiff from September 11, 2014 to September 30, 2014; (b) was notified by the head of Pyeongtaek-si Tax Office and the head of Sungdong Tax Office that the tax invoice was based on the processing transaction between the data and the data; and (c) the tax invoice was issued by G even after purchasing scrap metal from the Company I (hereinafter “I”); and
C. The Defendant, on November 25, 2014, deducted each of the above input tax invoices on the grounds that each of the instant tax invoices is false for a supplier. On November 25, 2014, the Defendant issued a revised notice of KRW 7,986,810 for the Plaintiff, value-added tax for the second term of 2012, KRW 42,982,410 for the first term of 2013, KRW 93,840 for corporate tax (additional tax for submitting a false disbursement certificate, and additional tax for failing to submit a payment record) for the business year 2012, KRW 4,942,780 for corporate tax (additional tax for submitting a false disbursement certificate) for the business year 2013 (hereinafter “each of the instant dispositions”).
On February 2, 2015, the Plaintiff filed an appeal with the Tax Tribunal on February 2, 2015, but the Tax Tribunal dismissed the claim on April 22, 2015.