가공거래로 본 처분에 대해 실제 유류를 매입했다는 주장의 당부[국승]
Seoul Administrative Court 2008Guhap38261 ( October 10, 2009)
Cho High Court Decision 2008west0854 (Law No. 8630, 2008)
The legitimacy of the assertion that the actual purchase of oil for this disposition was made through a processing transaction
The Plaintiff’s submission of objective financial data on the source of cash, claiming that the Plaintiff purchased oil and paid it as the transaction price, is difficult to believe that the materials, such as the statement of transactions, submitted by the Plaintiff, were accurately reflected in the actual details of transactions.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the plaintiff.
The judgment of the first instance is revoked, and each of the defendant's imposition of KRW 13,093,760 of the corporate tax of 2001 against the plaintiff on August 1, 2007 and the notification of the change in income amount of KRW 24,160,000 for the year 201 shall be revoked.
1. A part citing a judgment of the first instance;
The reasoning for the court's explanation on this case is as stated in the reasoning of the judgment of the court of first instance, except that the contents of Paragraph 2, Paragraph 2, following the third party 7 of the judgment of the court of first instance are added to the contents of Paragraph 2, and Paragraph 2, next to the 18th party, and Paragraph 2, next to the 5th party 20th party 20th party .
2. Additional parts; and
A. The burden of proof on the fact that the tax invoice of this case was prepared in a false manner without real transactions is against the Defendant, who is the tax authority. Since the Defendant failed to prove the above fact, the disposition of this case is unlawful.
Even if the tax invoice of this case was prepared in a false manner different from the facts, the defendant's disposition of this case on a different premise is unlawful, since the plaintiff purchased 40,000 liters around July 2001 and paid the price in accordance with each of the items, such as the daily newspaper for the receipt of goods (Evidence 6, 7 of Evidence A), the overall daily newspaper (Evidence 8-6, 7 of Evidence A), and the cash book (Evidence 10 of Evidence A).
B. In the event that a tax invoice on a part of the expenses reported by a taxpayer has been prepared in a false manner without a real transaction, which is proved to a considerable extent by the tax authority as to whether it is an actual cost, and the purpose of the expenses claimed by the taxpayer and the other party to the payment thereof have been proved to a considerable extent, a taxpayer need to prove that it is easy for the taxpayer to present data, such as books and evidence, regarding the fact that such expenses have been actually paid (see, e.g., Supreme Court Decision 2007Du1439, Aug. 20,
3. Conclusion
Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.