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Reasons
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(영문) 창원지방법원 2014.11.21 2014구합692
부가가치세부과처분취소
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1. On December 3, 2012, the Defendant indicated the attached tax amount from 1st to 2nd 2011, to the Plaintiff on December 3, 2012.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation established on February 15, 1984 and runs the filling business of liquefied petroleum gas (hereinafter “LPG”) and wholesale and retail business with B as its principal office located in Tong Young-si.

B. From August 27, 2012 to October 26, 2012, Busan Regional Tax Office conducted a tax investigation with respect to the Plaintiff from August 27, 2012 to October 26, 2011.

The results of the investigation are as follows:

1) The Plaintiff’s day of sale (hereinafter “instant day of sale”)

In light of the foregoing, the Plaintiff omitted filing a return on the total amount of KRW 1,202,065,493 from the year 2008 to the year 2011. (2) The Plaintiff issued a processed tax invoice with no real transaction equivalent to KRW 3,018,054,756 from the year 208 to the year 2011, or omitted issuing a tax invoice equivalent to KRW 4,220,120,249 as follows.

3) The Plaintiff appropriated the LPG inventory equivalent to KRW 176,290 g, total amount of KRW 125,381,101 as a decrease loss even though there was no reduction in the LPG inventory in 2007 as follows. 4) The Plaintiff wrongfully appropriated the total amount of 148,269,400 won, including the welfare expenses without verification of eligibility, from 2007 to 2009 as follows.

5) The Plaintiff wrongfully appropriated the total amount of KRW 31,50,000 ( KRW 12,500,000,000 in 2007, KRW 12,500,000 in 208, and KRW 5,000 in 2009, and KRW 5,000 in 209) paid to C who had not worked during the period from 2007 to 2009. Accordingly, on December 3, 2012, the Defendant: (a) imposed the total value-added tax of KRW 386,214,850 in 207 and the total amount of corporate tax of KRW 597,612,10 in 207 to 2011 (including penalty tax; hereinafter the same shall apply) as follows:

B, the representative member D notified the change in the amount of income in the aggregate of KRW 1,663,370,227.

On February 25, 2013, the Plaintiff filed an objection, and the director of Busan Regional Tax Office (the director of Busan Regional Tax Office) paid 31,50,000 won to C from March 21, 2013 to 2009.

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