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Reasons
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(영문) 수원지방법원 2016.12.21 2015구합3028
부가가치세부과처분취소
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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. From March 10, 2005, the Plaintiff engaged in liquor and food miscellaneous retail business with the trade name of "C" in the area B 103 of Seongbuk-gu, Sungnam-si.

(hereinafter “instant place of business”). B.

The Plaintiff received a tax invoice of KRW 41,021,00 (the supply price; hereinafter the same shall apply), KRW 45,950,000 during the 1st taxable period of the value-added tax in 2011, and KRW 24,039,00 during the 2nd taxable period of the 2nd taxable year of the 2nd taxable period of the Dongdaemun-gu Seoul Metropolitan Government (hereinafter referred to as “E”), and filed a tax invoice of KRW 59,740,00 during the 2nd taxable period of the 2nd taxable period of the 2nd taxable period of the 2nd taxable period of the 2nd taxable year of the 2011, and filed a return by deducting the input tax amount under the 2nd taxable period from the output tax amount during the 51,606,00,000 during the 2nd taxable period of the 2nd taxable period of the 2nd taxable year of the 2012.

C. The director of the Seoul Regional Tax Office notified the Defendant of the taxation data that the instant tax invoice was processed without a real transaction as a result of a tracking investigation of the distribution process of alcoholic beverages to E. Accordingly, on January 9, 2015, the Defendant issued a notice of correction for the amount of value-added tax for the second period of 2010, after deducting the total input tax amount on the instant tax invoice from the total input tax amount, KRW 7,883,570,570, value-added tax for the second period of 2010, KRW 8,581,340, value-added tax for the first period of 201, KRW 4,35,290, value-added tax for the second period of 2011, KRW 9,925,640 for the second period of 2012, and KRW 9,846,450 for the second period of 2013.

(hereinafter “instant disposition”) D.

The Plaintiff filed an appeal against the instant disposition, but the Tax Tribunal dismissed the Plaintiff’s claim on September 17, 2015.

[Ground of recognition] Facts without dispute, entry of Gap evidence Nos. 1, 7 through 9, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion.

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