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Reasons
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(영문) 서울행정법원 2017.05.26 2016구합76350
종합소득세 등 부과처분 무효확인의 소
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1. Each of the plaintiffs' claims is dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. The Plaintiffs, who were engaged in the wholesale business, etc. of chemical drugs in the name of “C”, received a tax invoice of KRW 829,92,850 in total from E and E’s spouse F (hereinafter “D”) who engaged in the wholesale business, etc. of laundry materials in the name of “D” during the period of the value-added tax from January 2009 to February 201 (i.e., the tax invoice of KRW 15,042,000 in January 1, 2009 (hereinafter “tax invoice of KRW 80,795,000 in January 80, 201, KRW 201, KRW 52,860,000 in 20, KRW 143,199,400 in 201, KRW 17,000 in 207, KRW 2081, KRW 200 in 201, KRW 36305,2015,2005.

B. Plaintiff A deducted the input tax amount related to the instant tax invoice from January 2009 to February 2, 2013 (excluding the period of two years, 2010). The amount equivalent to the value of supply of the instant tax invoice was included in the necessary expenses, and the Plaintiff A paid the global income tax from 2009 to 2013.

Plaintiff

B also included the amount equivalent to the value of supply of the instant tax invoice in the necessary expenses, and filed a comprehensive tax return from 2009 to 2013.

C. The Seoul regional tax office conducted a tax offense investigation against D from June 18, 2014 to October 15 of the same year, deeming that D issued a processed tax invoice without real transaction to the processing store including the Plaintiffs, and notified the Defendant of the relevant details.

On April 12, 2016, the Defendant determined that the Plaintiffs were issued a processed tax invoice without a real transaction from D through on-site verification, etc., and notified the Plaintiffs of each of the value-added tax and global income tax (including each additional tax) listed in the separate sheet No. 1, by deducting the input tax amount related to the instant tax invoice from the input tax amount, and not including the portion included

(hereinafter referred to as “instant disposition”). [Grounds for recognition] There is no dispute, Gap evidence Nos. 1 through 8, and Eul No. 1 through 3.

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