2. The costs of lawsuit shall be borne by the Plaintiff.

A. The Plaintiff is a corporation that manufactures and sells concrete products (such as bricks, blocks, etc.) in ○○○○○-gun ○○○○○○○-○○○○.

B. The Plaintiff at the time of filing the tax base and tax amount of value-added tax for the first half year of 2002, deducted the input tax amount of KRW 84,00,000 from the output tax amount for each corresponding taxable period, and reported the tax base and tax amount for each corresponding taxable period by deducting the input tax amount of KRW 425,30,000 from the total tax invoice issued under the name of ○○○○○ upon filing the second half-year return for the purchase tax invoice issued under the name of ○○○○○ in 2002, the input tax amount of KRW 165,000 from the total tax invoice issued under the name of ○○○○ in 203.

C. In addition, at the time of filing a corporate tax base and tax amount for the business year 2002, the Plaintiff reported the tax base and tax amount by including the total value of 249,00,000,000 (84,000,000 + 165,00,000,000) as the supply value listed in Chapter Three of the above purchase tax invoices, and the total value of 425,30,000,000 of the supply value listed in Chapter Five of the above purchase tax invoice in the business year 203 (hereinafter “each of the above purchase tax invoices”).

D. The Defendant requested the head of ○○○ Tax Office to investigate whether the Plaintiff made a disguised or fictitious transaction, and conducted a tax investigation with respect to the ○○○○○○○, and then issued sales tax invoices equivalent to KRW 701,30,00 (excluding value-added tax) for processing without real transaction because of the lack of a purchase corresponding to the sales from January 2002 to June 2003, each of the instant tax invoices was not deducted from the output tax amount on the ground that it is a processing tax invoice, but added the said input tax amount to the deductible expenses, and then on February 17, 2005, each of the instant tax invoices was imposed on the Plaintiff for the first half year of 202, value-added tax amount of KRW 14,851,210, KRW 27,654,00 for the second period of 202, KRW 6,546,800 for the second year of value-added tax year of 203, and each of the instant tax invoices was imposed for the business year.

E. On May 13, 2005, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on May 13, 2005, but the request for examination was entirely dismissed on July 19, 2005.

【Ground for Recognition: Facts without dispute; Gap evidence 1-1-3; Gap evidence 3; Eul evidence 9-12, 14-14; Eul evidence 1-2; Eul evidence 2-1, 2, 3, and Eul evidence 2-1, 2-3; the purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. The plaintiff's assertion

Although the Plaintiff actually purchased and repaired block production facilities corresponding to the supply value of each of the tax invoices of this case from ○○○, the respective dispositions of this case are unlawful on the ground that each of the tax invoices of this case were issued without real transaction, and that value-added tax and corporate tax are imposed on the Plaintiff.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

(1) In the administrative litigation seeking the revocation of a taxation disposition on the grounds of its illegality, the tax authority bears the burden of proof as a matter of principle with respect to the legality of the disposition and the existence of the taxation requirement. However, if a tax invoice on some of the input tax amount or any of the costs reported by the taxpayer was proved to be false by the Defendant, the tax authority, the taxpayer, has the same transaction as the details of the tax invoice, and if such cost was actually spent, it is necessary to prove it in the taxpayer’s place of tax payment easy to present all data

(2) According to the above ○○○○○○○○○○ 1 through 12, 3, 4, 11 through 15, 22, 27 through 29, 3, 4-2, 5-1, 6-1, 8-2, 9-2, and 9-2, and 9-2, each of the above 4-1, 6-1, 6-2, and 7-1, 6-1, 4-2, and 7-1, 6-1, 4-2, and 6-1, 6-1, 6-1, and 6-1, 6-1, 7, and 6-1, 6-1, and 6-2, each of the above 7-1, 6-1, 3, and 6-1, 300, and 6-1, an executive or employee of the above-mentioned promissory notes, for which the above 1,000 won was presented.

(3) Therefore, since each of the tax invoices of this case was prepared falsely without real transactions, the plaintiff's assertion against this is without merit.

3. Conclusion

Therefore, each disposition of this case is legitimate, and all of the plaintiff's claims of this case seeking revocation are dismissed as it is without merit. It is so decided as per Disposition.

Relevant statutes

Article 17 (Payable Tax Amount)

(1) The tax amount payable by an entrepreneur (hereinafter referred to as "tax amount paid") shall be the amount calculated by deducting the tax amount under the following subparagraphs (hereinafter referred to as "purchase tax amount") from the tax amount on the goods and services supplied by him (hereinafter referred to as "sales tax amount"): Provided, That where an input tax amount exceeds the output tax amount, it shall be the refundable tax amount (hereinafter referred to as "tax amount for refund"):

1. The tax amount for the supply of goods or services used or to be used for his own business;

2. The tax amount for the import of goods used or to be used for his own business; and

(2) The following input taxes shall not be deducted from the output tax amount:

1. An input tax amount in case where the list of total tax invoices by customer is not submitted under Article 20 (1) and (2), or the input tax amount on the portion not entered or entered differently from the fact, in case where the whole or part of the registration numbers or supply values by transaction parties is not entered or entered differently from the fact, from among the entry items on the list of total tax invoices by customer submitted: Provided, That the input tax amount in such case as

1-2. An input tax amount, in case where the tax invoice as provided in Article 16 (1) and (3) is not delivered, or the whole or part of the matters to be entered under Article 16 (1) 1 through 4 (hereinafter referred to as a “necessary entry item”) is not entered or entered differently from the fact on the delivered tax invoice: Provided, That the input tax amount in such case as prescribed by the Presidential Decree shall be excluded;

Article 21 (Determination and Correction of Value-Added Tax Act)

(1) The head of a district tax office having jurisdiction over a place of business, the Commissioner of the competent Regional Tax Office, or the Commissioner of the National Tax Service shall determine or correct the tax base of value-added tax or tax amount

1. Where the final tax return is not filed;

2. Where there are any mistakes or omissions in details of the final tax return;

3. Where, in making the final tax return, the list of the total tax invoices by customer or by seller is not submitted, or the whole or part of the entries in the list of the total tax invoices by customer or by seller submitted are not entered, or entered differently from the fact;

Article 19 (Scope of Deductible Expenses)

(1) Deductible expenses shall be the amount of losses incurred by transactions which reduce the net assets of a corporation, excluding return of capital or financing, disposition of surplus funds, and what is provided for in this Act.

(2) The losses under the provisions of paragraph (1) shall be losses or expenses generated or spent in connection with the business of a corporation which are generally accepted as normal or directly related to profit, except as otherwise prescribed by this Act and other Acts and subordinate statutes.

(3) Matters necessary for the scope and types of losses under the provisions of paragraphs (1) and (2) shall be prescribed by Presidential Decree.

Article 66 (Determination and Correction)

(1) Where any domestic corporation fails to report pursuant to Article 60, the head of the district tax office having jurisdiction over the place of tax payment or the Commissioner of the competent Regional Tax Office shall determine the tax base and tax

(2) Where a domestic corporation files reports in accordance with Article 60, the head of the district tax office having jurisdiction over the place of tax payment or the Commissioner of the competent Regional Tax Office shall correct the tax base and amount of corporate tax on the income

1. Where there are errors or omissions in the contents of the report;

2. When the payment record under Article 120 or 120-2, or the list of the total tax invoices by sale and by seller under Article 121, or the list of the total tax invoices by seller or by seller, is not submitted, in whole or in part;