(영문) 인천지방법원 2018.09.20 2017구합52478

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(영문) 인천지방법원 2018.09.20 2017구합52478

부가가치세등부과처분취소

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1. The instant lawsuit shall be dismissed.

2. The costs of the lawsuit are assessed against the defendant.

Reasons

1. The Plaintiff received a tax invoice of KRW 17,339,215,248 in total of the value of supply because the Plaintiff was supplied with food materials, such as intelligence, saves, saves, saves, saves, saves, and saves, from January 2010 to March 2015, as the Plaintiff was supplied with 17,339,215,248, and received a tax invoice of KRW 2,765,07,30 in total of the value of supply by deeming that the Plaintiff was supplied with saves from the Korea Sector, saves, saves, and saves.

(2) The Plaintiff issued the tax invoice and the invoice to the Plaintiff and each of the above companies (hereinafter “instant purchase company”). From January 201 to March 2015, the Plaintiff supplied food materials and smuggling supplied by the Plaintiff’s subsidiaries to A (hereinafter “A”) from January 2010 to March 2015, the Plaintiff issued the tax invoice of KRW 17,339,215,246 in total amount of supply value and KRW 2,765,017,30 in total of supply value.

The director of the Seoul Regional Tax Office, upon conducting a tax investigation on the plaintiff, provided food materials and smuggling from the purchaser of this case and delivered tax invoices and invoices and invoices issued by the plaintiff to A from the purchaser of this case, shall be deemed to be received or delivered without the actual transaction, and shall be deemed to constitute a tax invoice and invoices different from the fact that they are received or delivered without the actual transaction and notified the defendant of the taxation data.

On August 3, 2015, the Defendant notified the Plaintiff of the correction of each value-added tax (additional tax on tax invoice in good faith) and corporate tax (additional tax on tax invoice in attached Form 1, 2015.

(hereinafter “each disposition of this case”). / [Grounds for recognition] Gap evidence 1, Eul evidence 1 and 2, and the purport of the whole pleadings

2. If an administrative disposition is revoked as to whether a lawsuit is lawful, such disposition shall lose its effect and shall no longer exist.

유사 판례

-인천지방법원 2018. 09. 20. 선고 2017구합52478 판결

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