beta
Text
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From March 1, 2010, the Plaintiff runs a non-ferrous metal wholesale and retail business in the Gu and America-si B.
On November 21, 2013, a business operator was closed on December 30, 2014 after he moved his place of business to the Gu-U.S. C lending 303.
B. The Plaintiff received purchase tax invoices amounting to KRW 3,876,256,200 from D (hereinafter “D”), E (hereinafter “E”), and F, as set out in attached Table 1, for the purchase and sale of closed glass, etc. during the first and second taxable periods of January 201, 201, and the second and second taxable periods, and issued sales tax invoices amounting to KRW 624,617,00 in total of supply values to D, and then filed a return on value-added tax and corporate tax for each of the pertinent taxable periods by reflecting it to the Defendant.
(2) Each transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’ and each of the above transaction parties’ transaction parties’ transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s transaction party’s receipt and delivery.
C. As a result of the Defendant’s tax investigation conducted with the Plaintiff from November 28, 2013 to June 26, 2014, each of the instant tax invoices is deemed a processing tax invoice issued without real transactions, and thus, the relevant input tax amount is not deducted from the Plaintiff on November 10, 2014. After reducing the relevant output tax amount from the value-added tax base, the said input tax amount was deducted from the Plaintiff on January 1, 2011, and then the said amount was reduced from the value-added tax base, and KRW 29,086,090 on January 201, 201, and KRW 438,714,380 on January 20, 2012, and KRW 24,314,930 on February 24, 2012, imposed KRW 492,115,400 on the Plaintiff’s estimated income amount, and imposed KRW 235,346,170 on the Plaintiff’s representative.