(영문) 수원지방법원 2015.01.09 2014구합1087

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(영문) 수원지방법원 2015.01.09 2014구합1087

부가가치세부과처분취소

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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 is a company that was established around July 6, 201 and runs a non-ferrous metal wholesale and retail business since that time.

B. From July 201 to December 201 of the same year, the Plaintiff received purchase tax invoices of KRW 3,281,211,000 (hereinafter “purchase tax invoices”) in total from the company’s name, i.e., F&D (except when first mentioned, “stock company” included in the company’s name was omitted), and from the mining environment development, etc. (hereinafter collectively referred to as “the instant transaction parties”). The Plaintiff issued the sales tax invoices of KRW 3,281,211,00 in total of the supply values to B (hereinafter “the instant sales tax invoices”). In filing a return of value added tax for the second period of December 201, the Plaintiff deducted the purchase tax invoices of this case from the output tax amount.

C. The director of the Central Regional Tax Office confirmed that the transaction partner of the instant case issued a processed tax invoice to the Plaintiff without real transaction during the second quarter of 2011, and notified the Defendant of the fact that the transaction partner of the instant case was guilty of material suspicion against the transaction partner and the Plaintiff.

Accordingly, on December 3, 2013, the Defendant issued a revised notice of KRW 131,248,440 to the Plaintiff on December 3, 2011, deeming that the said purchase and sale transaction were conducted without real trade.

E. The Plaintiff appealed and filed a tax appeal on April 23, 2013, but the claim was dismissed on November 19, 201.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 7 through 11, Eul evidence Nos. 1, 2 and 3 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff purchased a closed Dong from the clients of the instant case and supplied it to B.

Each purchase and sale tax invoice of this case shall be the actual transaction.

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