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1. On October 1, 2015, the Defendant imposed a value-added tax of KRW 960,271,200 on the Plaintiff for the first term of 2012, and imposed a value-added tax of KRW 960,271,200.
Reasons
1. Details of the disposition;
A. The Plaintiff is a company that runs the scrap metal wholesale business in Gangseo-gu Busan Metropolitan City from June 30, 2004.
B. The Plaintiff purchased scrap metal equivalent to KRW 11,375,69,660 (hereinafter “instant tax invoice”) from “C” (the representative D, hereinafter “Dispute”) during the period from the first period to the first period of the year 2012, which is the taxable period of value-added tax, and deducted the amount of input tax when filing a tax invoice amounting to the amount of the said key transaction (hereinafter “instant tax invoice”) from the key transaction office in return for the return of value-added tax for the first period from the first period of the year 2012 and the first period of the year 2013.
C. The Defendant: (a) conducted a tax investigation on the key trading company; (b) determined D and E as E not D; and (c) filed a tax investigation on the Plaintiff in accordance with the suspicion of violating the Punishment of Tax Evaders Act; and (c) determined the instant tax invoice as a false tax invoice issued in the name of D that is not the actual supplier; and (d) determined that the instant tax invoice was a false tax invoice issued in the name of D that is not the actual supplier; and (c) notified the Plaintiff of the rectification and notification of the value-added tax and corporate tax as indicated below on October
(hereinafter “instant disposition”). The amount of tax processed (original) for the business year 12012 No. 4,927,252,450,460,271,200 (including additional tax 500,809,363) for the first year 2012 - the second period of value-added tax 4,927,252,450,460,860 946,149,100 (including additional tax 446,519,228) for the first period of 32013 - the first period of 1,452,18,350 259,086,938 (including additional tax 13,875,121) for the business year 2012 - the corporate tax for 318,317,967,619,637,616,637,619,647,67
D. On November 24, 2015, the Plaintiff appealed against the instant disposition, but was dismissed. On February 17, 2016, the Plaintiff filed an appeal with the Tax Tribunal, but the said appeal was dismissed on May 30, 2016.
[Reasons for Recognition] A. A. Articles 1 through 7, 55, 56.