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1. Of the instant lawsuit, the value-added tax for February 2, 2008 and for January 2009 and the value-added tax for January 2, 2010 among the instant lawsuit.
Reasons
1. Details of the disposition;
A. From July 1, 2008, the Plaintiff was operating a human resources supplier business with the trade name “C,” in Yongsan-gu, Yongsan-gu, Busan Metropolitan City from July 1, 2008, issued each tax invoice (Evidence A No. 8-4, 5, hereinafter “each of the instant tax invoices”) of KRW 165,200,00 in total of the supply values indicated as “E” by D from D around 2010, and paid the value-added tax for the first and second years in 2010 by deducting the input tax amount equivalent to the said supply values.
B. The Defendant deemed the Plaintiff as the actual operator of the instant E and added 2,214,401,000 won to the Plaintiff’s sales from around 2008 to 2010 as the sum of supply values of each tax invoice issued by E to its customer, and decided not to deduct the input tax amount corresponding to each of the instant tax invoices. On November 6, 2012, the Defendant notified the Plaintiff of the increased amount of KRW 105,445,660 for the period of February 2, 2008, KRW 73,685,160 for the first period of February 2009, KRW 73,205,610 for the second period of February 2009, KRW 50,720, KRW 205, KRW 2000 for the second period of February 5, 2010 for the year of 20, KRW 205,720, KRW 209,39,205.
C. On July 10, 2013, the Plaintiff filed an objection and filed an appeal with the Tax Tribunal on July 10, 2013. On October 29, 2014, the Tax Tribunal rendered a decision to re-examine the actual issuer of each tax invoice stated E, thereby correcting the tax base and tax amount according to the result.
After re-audit, the Defendant excluded each tax invoice issued by E to a customer from the Plaintiff’s sales on the premise that the actual operator of E is not the Plaintiff, while deeming each of the instant tax invoices as false tax invoices on December 2014, revoked all of the value-added tax initially imposed on the Plaintiff during the period from January 2008 to February 2009, and corrected the amount to KRW 12,684,700 for the first period of January 2010, and to KRW 16,725,690 for the second period of February 2010.
Among the imposition of each value-added tax on November 6, 2012, it is canceled or reduced as above.