가공세금계산서의 매입세액 불공제 처분의 당부[국승]
Appropriateness of a disposition of non-purchase tax invoices issued without real transactions
It is legitimate that the input tax amount of the input tax invoice that is not traded in the actual transaction is not deducted from the output tax amount due to the circumstances of the transaction and price settlement.
Tax amount paid under Article 17 of the Value-Added Tax Act
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The imposition of value-added tax of KRW 5,927,070 on August 5, 2005 by the Defendant against the Plaintiff on August 5, 2005 shall be revoked.
1. Details of the disposition;
The following facts are not disputed between the parties, or can be acknowledged in full view of the overall purport of the pleadings as follows: Gap evidence No. 7, Eul evidence No. 1, No. 2-1, No. 2, and No. 8-2.
A. The Plaintiff, who runs a wholesale business in the name of “○○○○○○○○○○○○○○○○○○○○,” was entitled to the deduction of KRW 4,519,98 of the input tax amount from the sales tax amount on the ground of a tax invoice on April 8, 2004 (hereinafter “tax invoice”) under the name of “○○○○○○○○○○○○○○○○” (hereinafter “○○○○○○○”) upon filing a report on the confirmation of value-added tax for the first term portion in 2004, on the ground of the supply value of KRW 45,19,980, as of April 8, 200.
B. On August 5, 2005, the Defendant issued a revised notice to the Plaintiff on August 5, 2005 that the instant tax invoice should additionally pay KRW 5,927,07,070 in total, including value-added tax equivalent to KRW 4,519,98 on the instant tax invoice and its additional tax amount 1,407,073 (hereinafter “instant disposition”).
2. Whether the disposition is lawful;
A. The parties' assertion
The defendant asserts that the disposition of this case is legitimate in light of the reasons for the disposition and the provisions of the relevant Acts and subordinate statutes. Accordingly, the plaintiff asserts that the disposition of this case is unlawful, since ○○○○○○○, who actually operates ○○○○○○○, owns cash directly and actually purchased 3 kilograms at present from ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○, and received the tax
B. Determination
Article 17 (2) 1-2 of the Value-Added Tax Act provides that the input tax amount in a case where the tax invoice under Article 16 (1) 1 through 4 is not delivered, or all or part of the entries under Article 16 (1) are not entered, or where the tax invoice is entered differently from the fact, shall not be deducted from the output tax amount. The defendant, who is the tax authority, bears the burden of proving that the tax invoice is false, must prove that the tax invoice is not accompanied by the real transaction, based on the direct evidence or all the circumstances.
Therefore, in light of the following facts, ○○○○○○○○○○○○○○○○’s ○○○ ○○ ○○ ○○ ○○ ○○ ○○ ○ ○○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○.
3. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.