beta
Text
1. The Defendant’s value-added tax amounting to KRW 81,424,763, additional tax amounting to KRW 59,750,277, which was imposed on the Plaintiff on June 15, 2016.
Reasons
1. Details of the disposition;
A. The Plaintiff was established on June 7, 2010 and runs wholesale and retail business in Jongno-gu Seoul Metropolitan Government.
B. From September 11, 2012 to May 31, 2013, the director of the Central District Tax Office: (a) conducted a tax investigation with respect to C Co., Ltd (the Plaintiff’s sales office; hereinafter “C”); (b) and D Co., Ltd. (hereinafter “D”); (c) notified the Defendant of the tax invoice by deeming that the Plaintiff issued the sales tax invoice totaling KRW 397,800,000 (hereinafter “instant sales tax invoice”) issued to C during the first period of year 201 as a tax invoice issued without real transaction; and (b) whether the Plaintiff intended to receive KRW 3,67,537,190 (hereinafter “instant purchase price”) from D from January 201 to February 2011 as tax invoice; and (c) deeming that the Plaintiff did not receive the tax invoice even if having received the tax invoice as non-data.
C. Based on its taxation data, the Defendant conducted a tax investigation on the Plaintiff from March 21, 2016 to June 20, 2016.
피고는 ① 원고가 지은을 타 업체에 매출하고도 C에 판매한 것으로 위장하여 세금계산서를 교부하였다고 보아 세금계산서불성실가산세를 부과하기로 하고, ② D로부터 은 그래뉼(지은을 가공하기 좋게 만든 은 알갱이)을 공급받고도 세금계산서를 수취하지 않은 것으로 보아 매입금액에 동종업종의 매출총이익률(2.11%)을 적용하여, 2016. 6. 15. 원고에게 2011년 1기 부가가치세 81,424,763원, 가산세 59,750,277원을, 2016. 8. 1. 원고에게 2011년 2기 부가가치세 259,022,725원, 가산세 154,118,525원을 부과하였다.
In addition, on July 29, 2016, the Defendant notified the Plaintiff of the change in the amount of income that the income earner B (the representative of the Plaintiff), the type of income, the bonus year of 2011, the income amount of 3,744, the922,210 won, with respect to the omission in sales of the purchase amount of this case.
The imposition of value-added tax and additional tax for the first year of 201, and the value-added tax and additional tax for the second year of 201.