(영문) 수원지방법원 2015.11.24 2014구합55145

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(영문) 수원지방법원 2015.11.24 2014구합55145

부가가치세등부과처분취소

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1. Of the instant lawsuit, the part of the claim for revocation of imposition of local income tax against the director of the tax office at issue shall be dismissed.

Reasons

1. Details of the disposition;

A. From Apr. 1, 2010, the Plaintiff operated a gas station under the trade name “C gas station” in the member-gu, Ansan-si (hereinafter “C gas station”) from Apr. 1, 201, and received from the petitioner company the supply value of KRW 163,618,00 (the first period in 2011), and KRW 30,182,000 (the first period in 201), total of KRW 79,763,000 (the first period in 201), and the total of KRW 391,945,000 (the first period in 201, 407,818,000) from the supply value of the company, the supply value of KRW 171,270,200 (the first period in 201) from each of the above parties’ purchase tax invoices (hereinafter “each of the above parties’ purchase tax invoices”).

The Plaintiff: (a) deducted the input tax amount under each of the instant tax invoices from the output tax amount; (b) filed a value-added tax return with the head of Ansan Tax Office for the pertinent taxable period; and (c) included the said value of supply in necessary expenses; and (d) filed a global income tax return

B. However, the Defendants determined as a result of tax investigation that each of the instant tax invoices issued by the petitioner company, etc. constitutes a disguised business operator who issued false tax invoices without real transactions, and that each of the instant tax invoices received by the Plaintiff from the petitioner company, etc. was also different from the facts. On August 6, 2012, the Defendants issued a revised and notified the Plaintiff of KRW 100,185,90 of value-added tax for the first term of August 6, 2011, and the amount of value-added tax for the second term of 2011 was deducted from the input tax amount for the pertinent transaction, and notified the Plaintiff of the correction and notification of KRW 95,816,380 of value-added tax for the second term of 201. On August 7, 2012, the Defendants issued a revised and notified each of the global income tax for the year 201, and KRW 2,329,670 of local income tax for the pertinent transaction.

In addition, the taxation of the above value-added tax and the taxation of the global income tax by the Head of Ansan Tax Office is "......"

유사 판례

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-수원지방법원 2015. 11. 24. 선고 2014구합55145 판결

-서울행정법원 2018.04.26 2016구합3901