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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is an individual entrepreneur who has carried out the construction business of water distribution teams in the name of “C” in the Nowon-gu Seoul Special Metropolitan City, Seocheon-gu B.
B. On January 25, 2015, the Plaintiff appears to have reported a bad debt tax deduction for the amount less than the sum stated in the above table, on the ground that the extinctive prescription of the sales claim, which was not recovered, provided to D Co., Ltd. (hereinafter “instant trader”) with services, such as the installation and distribution of water and distribution teams, has expired.
(i) The final return of value-added tax and the deduction of bad debts tax amount for the second period of 2014 were deducted from the output tax amount to the bad debts tax amount.
on January 2, 2011, the supply value of the items as of the date of supply (unit: 3,900,000,000 1,070,0700 1,070,000 on January 2, 201, 201, and 3,000,000, 390,000 390,000 390,000 390,000 390,000 3,000,000,000 11,30,130,130,000, 00, K40, 8,000, 40,000, 40,000, 40,000,000, 208, 208, 208, 208,208, 208,208,208,208
C. On March 14, 2016, the Defendant alleged that the Plaintiff’s report on the deduction of bad debt tax against the Plaintiff did not meet the requirements for deduction of bad debt tax amount under the relevant statutes, and that the Plaintiff did not notify the Plaintiff of the correction and notification of the amount of KRW 12,841,130 of the value-added tax (i.e., KRW 10,49,700, the amount applied for the deduction of bad debt tax amount plus KRW 2,341,433) in 2014, without deducting the deduction of bad debt tax amount (i.e., KRW 10,49,700, the amount applied for the deduction of bad debt tax amount) from the Defendant did not receive the said correction and notification from the Defendant. However, according to the written evidence No. 7, it appears that the notice of correction and notification was delivered to N, who
The portion exceeding KRW 2,160,283 among the above correction and notification of value-added tax is accepted by the defendant.