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1. The Defendant’s value-added tax of 1 December 1, 2012 against the Plaintiff on December 1, 2015 (including additional taxes), KRW 293,927,610 (including additional taxes), and KRW 2012.
Reasons
1. Details of the disposition;
A. The Plaintiff is a company established for the purpose of the building structure safety diagnosis business and is engaged in the aluminium distribution business from around 2010.
B. The Plaintiff purchased each purchase tax invoice from B Co., Ltd. (hereinafter “B”) during the respective taxable periods of value 6,033,354,92, and C Co., Ltd. (hereinafter “C”) during the respective taxable periods of value 5,303,425,337, the supply value of KRW 529,472,97, E Co., Ltd. (hereinafter “D”) from supply value 529,472,97, the supply value of KRW 532,281,823, and the supply value of KRW 437,486,346, and KRW 346 from E Co., Ltd. (hereinafter “E”), and paid it by the Defendant after deducting the purchase tax amount from the output tax amount.
C. The Defendant conducted a tax investigation on the Plaintiff, and as a result, determined that each of the above tax invoices was false tax invoices by the supplier, and that each of the above tax invoices was non-deductible tax invoices on December 1, 2015, and notified the Plaintiff of the correction of KRW 293,927,610 of value-added tax for 1st, 2012, value-added tax 714,653,970 of value-added tax for 2nd, 2012, value-added tax 865,380,750 of value-added tax for 1st, 2013, value-added tax 530,980,260 of value-added tax for 2nd, 2013 (including additional tax).
The plaintiff above C.
On February 23, 2016, the Tax Tribunal filed an appeal with the Tax Tribunal on February 23, 2016. The Tax Tribunal stated that “The Plaintiff’s supply price received from B, May 24, 2013, KRW 110,737,340, and KRW 101,629,724, respectively, of the supply price received by the Plaintiff on September 6, 2013 (hereinafter referred to as “the remainder of the tax invoices other than the said tax invoices in each of the instant tax invoices”) shall be deducted from the output tax amount, and the relevant tax invoices shall be dismissed.”