(영문) 광주지방법원 2015.01.15 2014구합1130

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(영문) 광주지방법원 2015.01.15 2014구합1130

매입세 불공제처분 취소청구

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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Basic facts

A. From June 21, 2005, the Plaintiff is a person who runs a wholesale and retail business of scrap metal with the trade name of "C" in the Seo-gu, Gwangju, Seo-gu.

B. The Plaintiff’s return of value-added tax, etc. received a tax invoice (hereinafter “instant tax invoice”) equivalent to KRW 1,421,542,730 (hereinafter “instant tax invoice”) from D (representative: E) and F (representative: hereinafter “instant transaction partners”) for the taxable period of value-added tax from 2009 to 200, as indicated in the following table. The Plaintiff actually supplied the instant tax invoice to the Plaintiff is H, not the instant transaction partners.

Meanwhile, the Plaintiff deducted the input tax amount according to the instant tax invoice from the Defendant, and filed a value-added tax return for the pertinent taxable period, and included the supply value according to the first and second tax invoice for the first period of 2010 in the necessary expenses (including the sales cost) in the necessary expenses, and filed a global income tax return for the year 2010.

Classification: D 247,731,300 won 884,162,860 won 1,131,894,160 won F 121,974,480 won 167,674,674,090 won 289,648,570 won 247,731,306,137,340 won 167,674,674,090 won 167,674,090 won 1,421,542,730 won in total, in 2009

C. On April 9, 2013, the Defendant issued a notice to the Plaintiff on the imposition of value-added tax, etc.: (a) the amount of value-added tax calculated by deducting the amount of input tax pursuant to the instant tax invoice from the value-added tax calculated on the grounds that the instant tax invoice is not a customer of the instant transaction, on the grounds that it is not a supplier of the instant transaction; (b) KRW 28,280,350, and KRW 190,62,70 for the first period of 2010, and KRW 30,841,960 for the second period of 2010; and (c) the notice to correct the increase in the amount of KRW 23,476,220 for the global income tax for the year 2010.

(hereinafter referred to as “each of the instant dispositions”) d.

The plaintiff of the previous trial procedure is dissatisfied with each of the dispositions in this case.

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