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(영문) 수원지방법원 2014.09.24 2013구합6177
부가가치세부과처분취소
Text

1. On December 1, 2011, the Defendant’s second period of value-added tax of KRW 9,784,773, and KRW 2010, which was imposed on the Plaintiff on the Plaintiff in 2010.

Reasons

1. Details of the disposition;

A. From July 1, 2007, the Plaintiff was engaged in the non-ferrous metal wholesale and retail business from 106-5, Ansan-dong, Ansan-do.

1. Amount of supply on April 9, 2010, 141, 903, 201, 208. 80, 201, 208. 8, 201, 208. 8, 201,30, 470, 4770, 685, 470, 475, 405, 400, 400, 4040, 400, 400, 500, 560, 160, 165, 160, 160, 208, 207, 208, 207, 306, 207, 205, 207, 306, 207, 305, 207, 205, 205, 2004, 2004, 005

B. 1) The Plaintiff is a stock company A (hereinafter “A”) during the period of the first and second value added tax in 2010.

(A) the sales tax invoice amounting to KRW 1,122,412,250 in total of the value of supply as indicated below (hereinafter “instant sales tax invoice”).

(2) The Plaintiff issued a purchase tax invoice in an amount equivalent to KRW 64,642,50 (hereinafter “instant purchase tax invoice”) from C’s supply value in the first and second taxable periods of the value-added tax in 2010, and issued a purchase tax invoice in an amount equivalent to KRW 15,175,476,80 (hereinafter “instant purchase tax invoice”). The Plaintiff reported the value-added tax to the Defendant, including the input tax amount subject to the deduction.

C. On December 1, 2011, the Defendant issued a tax invoice issued to A on the ground that the Plaintiff issued the processed sales tax invoice, and the Plaintiff and the Plaintiff did not deduct the input tax amount from the output tax amount on the ground that the tax invoice issued by C and CS was written differently from the fact. Accordingly, the Plaintiff did not deduct the input tax amount from the output tax amount for the reason that the tax invoice issued by C and CS was written differently. As a subsequent tax, the value-added tax amount of KRW 1,250,627,620 for the first year of 2010 is assessed against the Plaintiff.

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