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(영문) 서울행정법원 2014.05.27 2013구합21571
부가가치세부과처분취소
Text

1. The Defendant’s value-added tax for the Plaintiff on September 1, 201, KRW 109,655,890, and KRW 1010,00 for the first time in 2009.

Reasons

1. Details of the disposition;

A. The Plaintiff, a juristic person engaged in the manufacture and sale of clothing products, etc., from the second half of 209 to the second half of 2010, from A (hereinafter “A”), 12,776,625,44 won, and B (hereinafter “B”), a total of 8,717,375,073 won, including A and B, 21,494,00,518 won (2, 3,027,784, 382, and 19,748,841,863 won, 2010, 2010, 209, 209, 209, 297, 2979, 297, 297, 209, 397, 297, 209, 397, 297, 209, 297, 297, 2096, 297, 397, 297

(B) The instant purchase tax invoice and sales tax invoice are collectively referred to as the “instant tax invoice,” and the transaction related to the instant tax invoice is also referred to as the “instant transaction”).

From May 17, 2011 to August 24, 2011, the head of the Seoul Regional Tax Office conducted a value-added tax investigation on the Plaintiff and related enterprises, and notified the Defendant of the taxation data by deeming the instant tax invoice received by the Plaintiff as a processing tax invoice.

C. Accordingly, the Defendant, on September 1, 201, deducted both the output tax amount and the input tax amount on the instant tax invoice, and applied the additional tax on the issuance and receipt of the instant tax invoice to the Plaintiff on September 1, 201, the amount of KRW 2, which was less than 10 won from KRW 109,65,890, KRW 109, KRW 655,892.

(i) The amount of tax to be paid increased by KRW 14,319,353 is KRW 123,975,245), and KRW 10 in KRW 645,267,270 in value-added tax in 2010.

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