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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. The Plaintiff, a corporation that was established on March 28, 2008 and runs a non-Iron wholesale business, was issued a purchase tax invoice of KRW 14,045,594,00 (hereinafter “each of the instant tax invoices”) in total of the supply values as follows from the stock company B (hereinafter “B”), C, D (hereinafter “D”) and E (hereinafter “E”, and the corporate tax for each business year from February 2, 2011 to February 201, 201, during the second value-added tax period of the value-added tax (hereinafter “E”), and paid the purchase tax invoice of KRW 14,045,594,00 in total as follows (hereinafter “each of the instant tax invoices”) to deduct the supply value from the output tax amount as deductible expenses, while filing a return and payment for corporate tax for each business year from February 2, 2011 to December 201 and 2011.
The supply value of the divided supplier’s taxable period of Category B 1 B 2,276,00 won KRW 4,412,350,000 for 2, 2012: KRW 522,414,761,00 for 2, 2012 KRW 370,761,000 for 1, 2012 KRW 196,094,000 for 2, 2012 KRW 515,469,00 for 2, 2012 KRW 44,615,670,000 for 2, 2012 KRW 5,36,750 for 5,700 for 2,350,504,05,000 for 2, 2012
B. As a result of the investigation by item of value-added tax conducted on the Plaintiff, each of the above input tax amounts was not deducted on the ground that each of the instant tax invoices was false. On December 5, 2013, the Defendant notified the Plaintiff of the revised tax amounting to KRW 36,030,00,000, corporate tax for the year 2011, KRW 244,941,840, corporate tax for the year 2012, KRW 324,66,30, and KRW 1,012,265,860, and Value-Added Tax for the year 2012, KRW 1,095,013, and KRW 430, respectively, for the second period of value-added tax for the year 2012, KRW 324,66,30, and Value-Added Tax for the year 2012.
(hereinafter “instant disposition”). C.
The Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the Tax Tribunal dismissed the appeal on November 5, 2014.
[Ground of recognition] Unsatisfy, Gap evidence 1 to 3, and Eul evidence 1 and 2.