밸브 도소매업 관련 실물거래 없는 가공세금계산서를 수취하였는지 여부[국승]
Cho High Court Decision 2008Na0342 (Law No. 2008.01)
Whether a processed tax invoice related to the wholesale and retail business of a valve has been received;
Although it is alleged that a valve was purchased after normal transactions, it cannot be deemed that the evidence submitted and the related person's statement was actually purchased.
The contents of the decision shall be the same as attached.
Article 17 (Payable Tax Amount)
Article 19 (Scope of Deductible Expenses)
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The Defendant’s disposition of imposition of KRW 10,128,970 for the second term portion of 2003 against the Plaintiff on July 2, 2007, KRW 11,379,590 for the first term portion of 2004, KRW 13,504,90 for the corporate tax of 2003, and KRW 15,639,150 for the corporate tax of 204 is revoked.
1. Circumstances of the disposition;
A. On July 1, 2002, the Plaintiff is a corporation registered as a business-friendly corporation for the main purpose of the valve wholesale and retail business.
B. The Plaintiff received 64,274,100 won in total and 80,064,700 won in total as tax invoices during the taxable period of 2003 from the ○ valve Co., Ltd. (hereinafter “each tax invoice of this case”) during the taxable period of 1,204, after deducting the value of each tax invoice of this case from the output tax amount, and filed a tax return and corporate tax return for the second period of 2003 and 1/2004, by adding the value of each tax invoice of this case to the necessary expenses.
C. The head of ○○ Tax Office notified the Defendant that the instant tax invoice received from the ○○ valve Co., Ltd. as data. Accordingly, the Defendant deemed that the Plaintiff constituted a different tax invoice from the fact that the Plaintiff received each of the instant tax invoices received from the ○○ valve without real transaction, and thus, deducted the input tax amount on the supply value of the instant tax invoice, and disposed of as a non-deductible tax or a representative contribution on July 2, 2007, the Plaintiff issued a decision and notification of KRW 13,504,90 for corporate tax of 2003, KRW 11,379,590 for the first year of 2004, KRW 15,639,150 for the corporate tax of 203 (hereinafter “each of the instant dispositions”).
D. The plaintiff appealed and filed an objection on October 1, 2007 to the Tax Tribunal on January 21, 2008, but the Tax Tribunal dismissed the appeal on September 1, 2008.
[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 3-1 through 4, Eul evidence 1-4, Eul evidence 5-5, and the purport of whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's principal
Since the Plaintiff was supplied with valves, etc. from ○ valve Co., Ltd. and received the instant tax invoice, the Defendant’s each disposition of this case should be revoked as it is unlawful to regard the instant tax invoice as the processing tax invoice.
(b) Related statutes;
It is as shown in the attached Form.
C. Determination
살피건대, 갑 제2호증, 을 제5호증의 1, 2, 6의 각 기재에 변론 전체의 취지를 종합 하여 인정되는 다음의 사정, 즉, ① ○○세무서장은 주식회사 ○○밸브를 자료상으로 적발하고 원고가 주식회사 ○○밸브로부터 교부받은 이 사건 각 세금계산서에 대하여 원고에게 정상거래를 입증할 증빙자료를 제출하라고 요구하였으나 원고는 이에 대한 자료를 전혀 제출하지 못하고 있는 점, ② 원고는 ☆☆테크가 주식회사 ○○밸브에게 버터플라이 밸브를 납품하였고, 원고는 다시 주식회사 ○○밸브로부터 버터플라이 밸브를 매입하였으며, 그 대금은 약정에 따라 ☆☆테크에게 직접 지급한 것이라고 주장 하나, ☆☆테크를 운영하는 증인 김★★은 이 법정에서 ☆☆테크가 주식회사 ○○밸브 에 밸브 등을 납품한 바 없고, 원고로부터 받은 15,200,000원은 원고의 실질적 운영자인 이◎◎에게 대여해 준 돈을 변제받은 것이라고 진술하고 있어 원고의 위 주장은 신빙성이 없는 점, ③ 주식회사 ○○밸브를 운영하던 황●●은 2002. 10. 31.부터 2003. 6. 30.까지 미래밸브산업 주식회사에 허위세금계산서 8장을 교부하고, 2002. 10. 31.부 터 2004. 3. 31.까지 주식회사 유진유통으로부터 허위세금계산서 22장을 교부받았다는 범죄사실로 처벌받은 점 등을 고려하여 보면, 이 사건 각 세금계산서는 사실과 다른 세금계산서라고 판단된다.
Therefore, the defendant's disposition of this case is legitimate, and the prior plaintiff's assertion is without merit on the premise of objection.
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.