1. The Defendant’s value-added tax for the Plaintiff on May 20, 2016 82,102,670 won, and January 2013, 2013.

Details of the disposition

From April 1, 2004, the Plaintiff operates a gas station with the trade name "C gas station" in Seosan-si B.

In 2013, the Plaintiff filed an application for refund of KRW 930 million of value-added tax, KRW 116 million of traffic tax on January 2013, and KRW 127 million of traffic tax on February 2013.

피고는 2014. 11. 7.부터 2015. 1. 26.까지 원고에 대하여 세무조사를 실시한 후 원고가 2013년 제1기 부가가치세 과세기간 중 SK네트웍스 주식회사 등으로부터 매입한 경유 32만 리터(이하 ‘이 사건 유류’라 한다)를 원고가 운영하는 C주유소에 입고하지 않고 무자료로 매출하였음에도 면세유로 매출한 것으로 가장하여 관련 제세를 환급받았음을 이유로 원고에게 2015. 2. 11. 2013년 제1기 부가가치세 82,102,670원, 2013년 1월분 교통세 114,570,540원, 2013년 2월분 교통세 146,361,560원 합계 342,988,770원을 각 경정ㆍ고지 하였다

(2) On April 27, 2015, the Plaintiff filed an objection with the Director of the Daejeon Regional Tax Office on April 27, 2015. On June 3, 2015, the Director of the Daejeon Regional Tax Office rendered a decision that “I would correct the tax base and tax amount based on the results of re-audit because it is necessary to confirm the facts of the card sales, etc. presented by the Plaintiff by asserting that the Defendant sold the instant oil to the Plaintiff on February 11, 2015, for the taxable year 2015, the imposition of value-added tax and traffic tax of KRW 342,98,70, which was made by the Defendant to the Plaintiff on February 11, 2015.”

In accordance with the above decision on the objection, the Defendant conducted a reinvestigation on the Plaintiff from June 22, 2015 to July 9, 2015, but notified the Plaintiff of the result of the objection processing that the Plaintiff maintains the original disposition on July 13, 2015.

On August 18, 2015, the Plaintiff is dissatisfied with it and to the Director of the Tax Tribunal.