1. The Defendant’s value-added tax for the first term of April 9, 2015 against the Plaintiff on April 2015 (including additional taxes), KRW 378,411,190 (including additional taxes), and KRW 2012.

1. Details of the disposition;

가. 원고는 귀금속 및 비철금속 제조, 판매업 등을 목적으로 2009. 3. 12. 설립된 법인으로서 설립 이래로 현재까지 은그래뉼(Granule, 은 원재료를 녹여서 만든 알갱이 형태의 은) 등을 매입하여 가공업체 또는 해외수출업체 등에 판매하는 사업을 영위하고 있다.

B. On September 7, 2012, the Defendant: (a) conducted a tax investigation with the Plaintiff (tax item subject to investigation: Value-added tax, the investigation period: the first tax investigation period: 201 and January 2012; hereinafter “the first tax investigation”); and (b) deemed that the Plaintiff received purchase tax invoices in an amount equivalent to KRW 4.2 billion in total without real transactions from the Sung Metal Co., Ltd. (hereinafter “submetallic”), and issued a notice of correction of value-added tax (including penalty tax) with respect to the Plaintiff on January 7, 2011, after deducting the input tax amount.

C. On the other hand, the Plaintiff filed a lawsuit seeking a judgment with the Tax Tribunal to revoke the imposition of value-added tax as the Suwon District Court 2013Guhap4683, and the said court rendered a judgment to revoke the said imposition of value-added tax upon receiving the Plaintiff’s claim on April 24, 2014.

Therefore, while the defendant appealed, the defendant revoked the above disposition of imposition ex officio, and the plaintiff withdraws the lawsuit on December 31, 2014.

The defendant is "Espati Co., Ltd. (hereinafter "Espati"), Spati Co., Ltd. (hereinafter "Espati"), Gela Co., Ltd. (hereinafter "Espati") (the trade name was changed to the Young Metal Sales Co., Ltd.; hereinafter "Gelapa"), and Dtepa et al. (hereinafter "Espati").

에 대하여 세무조사를 실시한 각 관할세무서로부터 위 업체들과 원고가 은그래뉼 거래에 관한 허위의 세금계산서를 발급수취하였다는 내용의 과세자료를 통보받고, 2013. 7. 8.부터 2013. 8. 9...