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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. From January 19, 2008 to June 30, 2013, the Plaintiffs are shareholders of D Co., Ltd. (hereinafter “D”) who are engaged in the retail business of recycling resources wholesale and retail business in Seo-gu, Seo-gu, Nowon-gu, Seoul (hereinafter “D”), and the ratio of Plaintiff A’s shares is 20%, and the ratio of Plaintiff B’s shares is 35%.
B. D received four copies of the purchase tax invoice that purchased scrap metal of KRW 286,632,800 (hereinafter “instant tax invoice”) from F operated by E in the second taxable period of value-added tax in 2012, as follows. At the time of filing a value-added tax return for the said taxable period, D returned and paid the value-added tax by deducting the said input tax amount from the output tax amount.
[Attachment: The details of the issuance of the tax invoice in this case] The supply value (won) of the goods supplied by the supplier as of September 30, 2012, the FD 100,371,700 10,037,037, 170 October 31, 2012, 71,205,607,707,120,560 on November 30, 2012, 2012, 23,784,6502,378,465 combined 286,632,632,80,663,663,680 on December 30, 2012
C. The Defendant notified the head of Mapo Tax Office of the investigation data that the instant tax invoice is false, and subsequently denied the total amount of KRW 286,632,800, based on the fact that the instant tax invoice was false, and notified D of the rectification and notification of KRW 49,11,00 in value-added tax for the second period of value-added tax in 2012.
The Defendant: (a) did not pay the above value-added tax; (b) on October 27, 2015, the Plaintiffs were designated as the secondary taxpayer; and (c) according to the Plaintiffs’ share ratio, KRW 12,356,450, and KRW 21,623,790 to Plaintiff A (hereinafter “instant disposition”).
E. The Plaintiffs dissatisfied with the instant disposition and filed a petition for a trial with the Tax Tribunal on December 8, 2015. On May 2, 2016, the Tax Tribunal sold the scrap metal actually in the taxable period of value-added tax for the second period of value-added tax in 2012, and the same as D.