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(영문) 대구지방법원 2015.11.04 2014구합22962
부가가치세경정청구 기각처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. The Plaintiff is a businessman who operates a gas station for vehicles in the name of “Criju station” in the name of “Criju station.”

B. The Plaintiff, as indicated in the table below, filed a return on sales and purchase of each value-added tax in 2010 and 201 with the Defendant (hereinafter “each of the instant declarations”).

(Unit: 367,102,972, 97, 647, 3408, 408, 608, 608, 908, 763, 347, 347, 348, 404, 2666, 408, 408, 608, 347, 347, 347, 347, 3468, 4748, 364, 4748, 1974, 47, 347, 347, 347, 347, 347, 4964, 405, 408, 4069, 608, 908, 763, 347, 347, 34639, 504, 5397, 1964, 2784

C. Oil taxes refunded to the Plaintiff in each of the above taxable periods are as listed below. On September 24, 2013, the Plaintiff reduced the amount of KRW 97,631,311, February 2010, 201, KRW 8,278,910, KRW 53,404,139, KRW 87,724,272, and KRW 272 from other sales in each of the following table (hereinafter referred to as “the instant reduction”), and the amount of KRW 97,70,00, KRW 280, value-added tax for February 8, 2010, KRW 200, KRW 201, KRW 940, KRW 205, KRW 209, KRW 97, KRW 2005, KRW 97, KRW 205, KRW 97, KRW 2005, KRW 97, KRW 2005, KRW 209.

(unit: 67,730,710,710,131,631,631,50,500 2,278,910 41,278,910 41,278,910 41,500 62,880,480,480,000 62,880,480,480,480 69,404,404, 13953,404, 53953,404,139 16,000,000,0022,38,615,910,2727,274,2727,2727, 200, 205, 2025, 200

D. From December 16, 2013 to December 18, 2013, the Defendant shall conduct on-site verification of the Plaintiff’s workplace, and at the instant revised declaration.

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