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1. As to the Plaintiff on February 7, 2013:
(a) Value-added tax for 2 years 2010 21,130,990 won, and 2010
Reasons
1. Details of the disposition;
A. From July 1, 2007, the Plaintiff has been engaged in the non-ferrous metal wholesale and retail business from 106-5, Ansan-dong 106-dong, Ansan-dong.
B. The Plaintiff, as indicated in the table below, received a tax invoice from each supplier listed in the “supplier” among the respective taxable periods of value-added tax for each of the Value-Added Tax, 2011 (hereinafter “the supply price” as the supply price of each of the following items (hereinafter “each of the instant tax invoices”), and filed a value-added tax return by including the input tax amount equivalent to the supply value in the input tax amount subject to deduction.
The supply value of the supplier in the taxable period of two years A (representative B) 38,977,750 won in the lawsuit of 38,977,750 won in 2011 C (representative D) 309,100,000 won in 98,611,000 won (representative F) G Co., Ltd (hereinafter referred to as “G” in the representative H; hereinafter referred to as “G”) 8,035,035,473,00 won in the lawsuit of 9,333,184,00 won in February 2, 2011 4,159,234,000 won in the lawsuit of 4,159,234,000 won in the lawsuit of 4,159,234,234,000 won in the lawsuit of two years in 201.
C. On February 7, 2013, the Defendant notified the Plaintiff of the rectification of the value-added tax and corporate tax as indicated below, on the ground that each of the instant tax invoices, which the Plaintiff received from the purchaser, is a so-called “data sheet,” and that it cannot be included in the input tax amount subject to deduction.
(hereinafter “each disposition of this case”). Penalty tax of KRW 779,540 for the year 2010, including the non-deduction of input tax related to transaction with A in 2010 for the input tax amount of KRW 21,130,99 for the year 1,649,266,940 for the year 201, such as non-deduction of input tax related to transaction with A, E, and G, 201 for the input tax amount of KRW 711,769,70 for the year 201, including non-deduction of input tax related to transaction with G (38,97,000 for the purchase amount of KRW 269,848,360 for the year 201 for the purchase amount of KRW 269,848,360 for the tax rate of KRW 20 for the year 201 for the purchase tax invoice (i.e., 13,492,418,000 for each tax rate of KRW 15)