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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. On October 25, 2012, the Plaintiff prepared a sales contract for the sales of the 2.7 billion won (hereinafter referred to as “instant sales contract”) between Sungnam-si Ctel 2 S-201 (hereinafter referred to as “instant officetel”) with B Co., Ltd. (hereinafter referred to as “B”), and received the tax invoice for the portion of the building amounting to KRW 1,338,858,000 (hereinafter referred to as “instant tax invoice”) and the supply price of KRW 1,361,142,00, respectively.
B. After November 23, 2012, the Plaintiff filed an application for early refund of value-added tax for the second period of February 2012 with the Defendant at KRW 133,885,800, the amount to be refunded as to the instant tax invoice.
C. Upon conducting a tax investigation with respect to the Plaintiff on September 2014, the Defendant confirmed that the actual purchase price of the instant officetel paid by the Plaintiff was KRW 1.6 billion as indicated in the details of financial transactions, etc. Based on the above amount calculated on the basis of the aforementioned amount, the Defendant issued a correction notice (hereinafter “instant disposition”) against the Plaintiff on November 10, 2014 on the ground that the value-added tax was excessively refunded on the grounds that the excessive amount of value-added tax was stated differently from the fact in the supply price of the instant tax invoice on the basis that the amount was calculated in proportion to the relevant building and land value.
On February 2, 2015, the Plaintiff appealed and filed a request for examination with the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service dismissed the request on April 7, 2015.
E. Meanwhile, D and E were indicted by false issuance of the instant tax invoice, etc. on September 8, 2016, and D were sentenced to two years of suspended sentence (two million won of fine) in one year of imprisonment for violation of the Punishment of Tax Evaders Act at the Sungnam Branch of Suwon District Court (Seoul District Court), and E was sentenced to two years of suspended sentence in October (Seoul District Court 2015 Mahap109, etc.) and the appeal court (Seoul High Court 2016No2949).