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1.The judgment of the first instance shall be modified as follows:
The defendant on November 1, 2012 against the rehabilitation debtor A Co., Ltd.
Reasons
1. Details of the disposition;
A. From July 4, 2006, A Co., Ltd. (hereinafter referred to as “A”) made a decision on January 17, 2012 on commencement of rehabilitation procedures and appointment of a manager for representative director B as Daejeon District Court 201 Ma41, which had been engaged in the business of manufacturing non-metallic metals in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-do, Daejeon District Court on January 17, 201, and registered as a custodian on January 26, 2012.
B. A purchased waste Dongs, etc. from each of the buyers listed in the table below (hereinafter “each of the instant transaction parties”) during the period of value-added tax on January 201, 201, and received a tax invoice corresponding to each of the purchase details (hereinafter “each of the instant tax invoices”). As to value-added tax on January 201, 201, after deducting the input tax amount under each of the instant tax invoices from the output tax amount, the Defendant filed a return on value-added tax for the relevant taxable period.
Serial 1 Co., Ltd. 3,328,339,050 won 332,83,905 won (E) 4,153,091,050 won 415,305 won 3 G companies (H) 224,35,960 won 22,435,596 won 4 I companies (J) 3,328,692,380 won 332,869,238 won 5 K companies (L) 8,62,65,00 won 86,265,50 won 85,00 won 1,371,05,250,250 won 1,375,137,947,1925,248,2547,470,257,1960 won 47,257,1964,275
C. On March 6, 2012, the Defendant denied the deduction of the pertinent input tax amount on the ground that each of the instant transaction partners listed in the Nos. 1 through 5 issued a false tax invoice without real transactions (so-called “data sales”) and issued a false tax invoice by each of the instant transaction partners, and notified A of the rectification of KRW 3,315,458,780 (including additional tax) for the first period of January 201, 201, on the ground that the tax invoice that A received from each of the said transaction partners is a false tax invoice.
hereinafter referred to as "disposition of March 6, 2012".
(D) In addition, on November 1, 2012, the Defendant issued a false tax invoice to A without real transactions even each of the companies listed in the sequence 6,7 among the transaction partners of the instant case.