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1. The Defendant imposed value-added tax of KRW 260,928,450 on the Plaintiff on September 1, 201, KRW 135,731.
Reasons
1. Details of the disposition;
A. The Plaintiff received six copies of purchase tax invoices of KRW 3,519,976,421, total value of supply from NAEM during the first and second taxable periods of value-added tax in 2008, including KRW 6,645,514,309, total value of supply from the small and medium enterprise distribution center during the first and second taxable periods of value-added tax. ② six copies of sales tax invoices of KRW 3,573,307,339, total value of supply to A during the first and second taxable periods of value-added tax in 2008, and six copies of sales tax invoices of KRW 6,83,848,510, among the first and second taxable periods of value-added tax, from the first and second taxable periods of value-added tax, and paid the value-added tax for the pertinent taxable period.
(hereinafter referred to as the “instant tax invoice” and the transaction indicated therein is called the “instant transaction”). B.
From May 17, 2011 to August 24, 2011, the director of the Seoul Regional Tax Office, after conducting a tax investigation on the Plaintiff and related companies, deemed all of the instant tax invoices received by the Plaintiff as a processing tax invoice and notified the Defendant thereof.
C. According to the above notification, the Defendant issued a revised notice of the value-added tax (including the additional tax) on September 1, 201 by reducing both the input tax amount and the output tax amount on the instant tax invoice, adding the additional tax on the non-performance of the tax invoice to the Plaintiff.
hereinafter referred to as “instant disposition”;
On the other hand, the penalty tax for insincerey in each taxable period is assessed on KRW 125,196,82, KRW 2008, KRW 125,196,82, KRW 2008, KRW 139,571, KRW 801, KRW 2010, and KRW 175,945,030, KRW 2010, and KRW 175,945,030, and KRW 125,196, and KRW 822 of the penalty tax for unfaithfuly in the pertinent period, which was imposed on KRW 260,928,450, which was imposed on January 208.