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1. On April 1, 2014, the Defendant’s value-added tax of KRW 3,085,100 against the Plaintiff on April 1, 201, and KRW 1,01 against the Plaintiff.
Reasons
1. Details of the disposition;
A. The Busan Regional Tax Office conducted a tracking investigation of the distribution process from November 4, 201 to February 12, 201 with respect to the oil selling chain B and C Co., Ltd. (hereinafter collectively referred to as “B, etc.”), and confirmed the suspicion of purchase of marine oil-free materials by B, etc., and filed a complaint with B, etc. with the actual owner D to the Busan District Prosecutors’ Office.
B. The Busan District Prosecutors' Office seized and seized B, etc., and discovered 30 persons who supplied marine oil to B, etc. as non-data, and notified Busan Regional Tax Office of taxation data about 21 persons who traded non-data including the plaintiff, and the amount of non-data transaction.
C. From March 8, 2010 to February 29, 2012, Busan regional tax office transferred the supply price of 394,840,000 won to the Defendant, who is the Plaintiff’s regional tax office, as the Plaintiff’s regional tax office, for 26 occasions. D. The supply price of 394,840,000 won was supplied as non-data.
Accordingly, the Defendant conducted a tax investigation on the Plaintiff from May 6, 2013 to May 15, 2013, and confirmed that the Plaintiff introduced oil at sea to B, etc. and transferred the taxation data to the head of Busan District Tax Office. The head of Busan District Tax Office conducted a tax investigation on E from August 5, 2013 to August 16, 2013, but confirmed that the confession of E was false as a result of the investigation, and notified the Defendant of the taxation data that the Plaintiff supplied oil at sea to B, etc. for non-free materials.
E. After conducting a tax investigation with respect to the Plaintiff from January 20, 2014 to February 7, 2014, the Defendant confirmed that the Plaintiff supplied D with the value of marine oil equivalent to KRW 394,840,00 for supply through January 20, 2010 as non-materials and neglected to pay the value-added tax, etc. on the condition that the Plaintiff provided the Plaintiff with the duty of return and payment with respect to value-added tax, etc. on April 1, 2014. On April 1, 2014, the Defendant confirmed that the Plaintiff provided the Plaintiff with the duty of return and payment with respect to value-added tax, etc. for value-added tax of KRW 3,085,10 for value-added tax of KRW 1,085,10 for value-added tax of KRW 5,404,81 for value-added tax of KRW 2,494,720 for value-added tax of year 2011, KRW 17,048.