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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Basic Facts
The following facts are either not disputed between the parties, or acknowledged in full view of the overall purport of the arguments in the reply of the Tax Information Council dated November 24, 2014, as follows: Gap evidence (including each number; hereinafter the same shall apply), Nos. 17, 18, Eul evidence Nos. 2, Eul evidence Nos. 2, 22-3, 22-4, witness B's testimony, Busan High Tax Office.
C The Defendant, who operates C, concluded a lease agreement on equipment (including crew) with respect to the equipment (hereinafter “instant lease agreement”) to lease a ship (including each of the instant contracts”) among the equipment dredging in the area of the B section, which is located in the Nakdong-dong River of the Seoul Metropolitan City, Kimhae-si (hereinafter “the instant construction”). The equipment user fee included food, oil, fuel, expend, equipment transport, civil petition, miscellaneous expenses, and safety management expenses as follows.
On April 16, 2010, the Plaintiff supplied oil to the vessels used in the instant construction project, with the total amount of KRW 6,43,400,00,00 for the contract date between April 16, 201 and January 31, 2011, and KRW 4,025,10,000,00 for the contract date, from March 18, 201 to March 31, 201, respectively, and KRW 6,43,40,400,00,00 for the contract date, from March 31, 201 to June 30, 201 (hereinafter “each of the instant tax invoices”). On May 31, 2011, the Plaintiff supplied oil to C, with the total amount of KRW 338,30,248,248, and the total amount of KRW 37,978,370,370 (hereinafter “each of the instant tax invoices”).
Since then, the Plaintiff revoked the amount of each of the instant tax invoices by issuing revised electronic tax invoices to the Defendant, and issued the revised electronic tax invoices (hereinafter “instant revised tax invoices”) with the total amount of KRW 190,084,048, which is a part of the amount of the said tax invoices on May 31, 2011.
Meanwhile, on the other hand, the Plaintiff’s electronic tax invoice dated May 31, 201, excluding the amount issued as the instant revised tax invoice, as well as KRW 148,216,200, and June 30, 201.