by deeming that a supplier is a tax invoice different from the fact, the purchase tax

The value-added tax base is increased by denying the amount of deduction, and the amount not received in the certificate of corporate tax expenditure is not received.

The value-added tax for the first period of November 5, 2015 shall apply to the Plaintiff on November 5, 2015.

14,177,870 won, value-added tax for the second period of 2013, 398,222,280 won, and value-added tax for the first period of 2014.

50,595,000 won, 50,000,000 won for corporate tax of 2013, and 7,727,640 won for corporate tax of 2014

Each and each correction notification was made.

E. On November 18, 2015, the Plaintiff dissatisfied with each of the above taxation dispositions and filed a request for a trial with the Tax Tribunal.

However, the decision of dismissal was made on March 23, 2016.

F. On the other hand, a tax invoice issued by the Plaintiff from theCC industry among the tax amounts of each taxation above.

The amount of the pro rata distribution corresponding to the value-added tax and corporate tax related to the following:

[Ground of recognition] Unsatisfy, Gap evidence 1 to 4, Eul evidence 1 to 3

statement of each chapter, including branch numbers, hereinafter the same shall apply) and the purport of the whole pleading

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2. Whether the disposition is lawful;

A. The plaintiff's assertion

In fact from the AA industry and BB industry (hereinafter collectively referred to as the "Purchase Agency of this case").

to purchase scrap iron and receive the tax invoice of this case. Accordingly, the tax invoice of this case

It does not constitute a false tax invoice.

Even if the instant tax invoice constitutes a false tax invoice, the Plaintiff

of this case did not have any circumstance to suspect that the purchaser of this case was a data producer or a disguised business operator; and

There is no negligence in not knowing that the person is a disguised business.

Therefore, the VAT is imposed by denying the input tax deduction corresponding to the tax invoice of this case.

Tax standards increase, and the addition to the plaintiff by applying the additional tax on the non-receiving certificate of corporate tax expenditure

Since the imposition of value tax and corporate tax is illegal, it is limited to November 5, 2015 by the defendant against the plaintiff.

46,801,112 won, among the value-added tax for the second period portion in 2013 398,222,280 won, which is a pro rata distribution amount related to theCC industry.

excessive value-added tax for the first period of 2014, 50,595,000, and corporate tax for the year 2013

Of 50,000,000 won in excess of 7,340,960 won in proportional distribution related to theCC industry, and reverted to year 2014

Total amount of each disposition of imposition of corporate tax of KRW 7,727,640 (hereinafter referred to as the “Plaintiff”)

The "disposition of this case" is all illegal.

B. Relevant statutes

It is as shown in the attached Form.

(c) Fact of recognition;

1) The plaintiff shall make a transaction with the so-called old party company of the Dong-dong Partnership Co., Ltd. (the plaintiff shall make a transaction with a specific instructor)

The plaintiff's trading method is as follows.

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○ Trading (purchase) of scrap metal by the Plaintiff through a unit price consultation, etc. in coloring the scrap metal transaction.

section 3.

○ The purchaser who secured scrap metal to be supplied shall notify the Plaintiff of the scheduled delivery.

○ Details of transport in detail in the examination information input system operated by the Plaintiff in the Eastern Steel (a tea;

In case of entry into the commercial paper, vehicle number, name of the carrier, telephone number of the carrier, etc., designation of the date and time of storage

shall be eligible.

○ In line with such designated date and time as above, the buyer directly makes the scrap metal to the same sub-paragraph 5.

if the goods are supplied and the final purchase price is confirmed through examination, weight confirmation, etc. in the winter metal, the final purchase price shall:

The plaintiff shall pay the purchase price with the account of the purchaser.

2) On August 2013, the Plaintiff’s scrap metal transactions with the AA industry (the location of the head office: the location of the head office: the Namyang-dong 65) around 2013

AA industry's business registration certificate and copy of passbook from AA industry at that time;

AA industry's identification card and name was issued by the DDR, the representative director of the AA industry.

3) The Plaintiff from August 26, 2013 to September 30, 2013 to September 30, 2013 to KRW 349,158,300 from A industry.

The purchase price was made in the transaction of purchase of scrap metal equivalent to the cost, and the purchase price was made on the day or the following day of each transaction.

(including value-added tax) has been deposited into the account of the AA industry.

4) With respect to the above scrap metal transactions between the Plaintiff and the AA industry, 'Pazine': AA industry, 'Pazine':

There is a detailed statement of transportation transaction in the name of special cargo instead of limited liability companies mentioned in the same section, and the same section.

AA industry: The vehicle number at the time of each entry, along with the contents of "A industry";

Electronic, driver contact information, tallying information (date, time, date, time, time and time of being loaded in a meter, sub-place, ordering class, first class, and confirmation;

The grade, total weight, total weight, total weight, actual weight, etc. are registered.

5) The Plaintiff’s scrapion with BB industry around September 2013 (the trade name where the DD was registered as a business operator)

- - Other

○ The representative DDD of the AA industry has no working fact or business history related to the scrap metal/non-ferrous metal industry; and

A person who, as a result of the verification of EBS, has no capacity to mobilize cash against insolvent;

- The location of the workplace is confirmed, and the workplace is currently being used by the lessor for other purposes;

No person, such as the representative, employee, etc., of the industry;

- According to the lessor’s statement, deposit KRW 15 million between DD and monthly rent KRW 200,000,000,000 between DD around August 2013

the first month of the contract, but the monthly rent is unpaid after the first month.

The withdrawal of the remaining bond after the deduction was made.

○ Analysis of types of financial transactions

- The BB industry that is the purchaser of the A industry immediately (A industry) if the sales office deposits the amount into the A industry account;

DD, ○○○○○ (a well-knownly processed) account, most of which are transferred, and a part of which is transported.

shall be disbursed under the pretext of expenses, etc.;

- Purchase BB industry, which is a company with a heavy carbon, and ○○○○○, receives payments from AA industry, namely, receiving payments.

There is a typical form of financing transaction in data on scrap metal and non-refus, which is withdrawn in cash of the Si.

○ Contents related to the Plaintiff

At that time, the Plaintiff started the transaction, and around that time, the BB industry business registration certificate (workplace) from DD.

Location: At the same time, I received a copy of the passbook, a copy of the passbook, and an identification card from DoD in the case of Masung-si.

6) The Plaintiff’s total amount from BB industry from October 4, 2013 to January 24, 2014

2,353,214,250 won or more have been traded in purchase of scrap metal, and on each day or following day of the transaction.

The purchase price (including value-added tax) was deposited into the account of DD.

7) With respect to the above scrap metal transactions between the Plaintiff and the BB industry: BB and the sub-sub-sub-sub-substation: Dong division

there is a statement of transportation transaction in the name of the special cargo instead of the limited liability company mentioned therein, and the inspection of such scrap metal.

A business entity: A vehicle number, driver, or transport at the time of entry with the content of BB industry;

Electronic contact information, tallying date and time, date and time of entry, sub-place, ordering class, primary class, fixed class, only

The following are registered: the weight, the weight, the weight, the weight, the actual weight, etc. of the vehicle.

8) The summary of the results of the tax investigation conducted by the Director of the Central Regional Tax Office with respect to the AA industry is as follows:

- Tax invoices, confirmations, and checkups for the purpose of proving that transactions with AA industry are real transactions.

The purpose of this is to suggest the details of receipt, details of financial transactions, etc., but it is intended to pretend the actual transaction of actual business operators with data.

(3) the parties are not able to have credibility as documents that can be easily prepared by mutual agreement.

- As a result of analyzing the financial transaction details, the transaction price is the name of the AA industry from the Plaintiff’s account on the next day of transaction.

After being deposited into the account, the said money is transferred to the account in the name of BB industry DD and is transferred in cash.

Food (for example, from September 6, 2013 the transaction price as of September 6, 2013 to the AA industry guidance from the Plaintiff’s account on September 7, 2013

deposited into the account and deposited from the account of 14:56 A. Industry to the BB Industry DD account on the same day; and

from 15:15 to 16:03 of the day, which was withdrawn in cash

- The above forms of financial transactions are non-materials of waste resources for the purpose of tax evasion by a third party.

to distribute, the transaction party, the actual business entity, and the business entity involved in the transaction;

In order to make it most widely available, the Plaintiff also uses the AA industry and screening.

The AA industry takes the form of financial transaction with the material world, and the AA industry is outside the financial transaction without the actual transaction.

that a transaction has been conducted on the material of such transaction.

- However, a partner of the Plaintiff, a partner of the Plaintiff, is equipped with a height facility and engaged in the actual scrap metal recycling business;

As such, the plaintiff actually purchased scrap metal from a third party in his name and purchased scrap metal from the third party shall be on the same scrap metal.

Since it is judged that the sale tax invoice issued by the Plaintiff in the Dong Dong Dong Dong Dong Dong Dong Dongdong is a real transaction.

be deemed to be a result.

- With respect to whether the Plaintiff fulfilled its duty of due care as a party to a transaction, the Minister of Trade, Industry and Energy shall examine the transaction capacity.

transactions with an unproof AA industry without any safeguards to guarantee such transactions.

It is difficult to see that the Plaintiff had fulfilled its duty of due care.

○ Investigation of Business Place

- From February 11, 2014 to February 14, 2014, the result of on-site verification remains only an empty space without a place of business;

After the ex officio closure of business, the investigation was requested due to the suspicion of material facts, and the visit to the workplace was made after arrival of the investigation.

At the time, the situation is also the same.

○ Investigation of Representative

-DD: there is no working fact or business activity related to the scrap metal/non-ferrous metal industry, details of property and income;

9) The summary of the results of the tax investigation into the BB industry by the Director of the tax office is as follows:

As a result of confirmation of the paragraph, a person who is incapable of operating the project due to lack of cash mobilization capacity;

○ Survey on Details of Financial Transactions

- If funds are transferred from the place of sale to the BB industry (DD) account, from January 1, 2013 to August 12, 2013;

on or after the day or following day ○○○○○○○ (under processing) was withdrawn from the purchase place (under processing), and on August 2013.

12. Subsequent to and immediately after cash withdrawal, or after transfer to another account of DDR, typically;

Acceptance and Payment of Financial Transactions in respect of Scrap iron/Non-Binding Materials

○ Contents related to the Plaintiff

-contracts, letters related to transactions, tax invoices, account transfer records, inspection of requests for confirmation of the fact of transactions;

The details of receipt, etc. were submitted, but it was usually prepared at the time of trading with the data.

(2) No credibility of the evidence may be found as evidence;

- If the details of the financial transaction are examined, immediately when the transaction amount is deposited from the Plaintiff to the BB industry (DD) account.

Tropical data, such as cash withdrawal or transfer to another account of DD, and cash withdrawal, etc.

As a content, the tax invoice issued by the BB industry to the Plaintiff is processed and finalized.

10) On February 23, 2016, the Prosecutor of the Daejeon District Prosecutors’ Office, followed by an objection, who is the representative director of the plaintiff and the plaintiff.

AA industry, BB industry (representativeD) in the light of evidence regarding any suspected case of violation of the Punishment of Tax Offenses Act.

on the ground that the transaction with the Department is confirmed as a real transaction, etc., a decision was made that there was no suspicion (defluence of evidence)

(c)

[Ground of Recognition] Unsatisfy, Gap evidence 1 to 13, and Eul evidence 1 to 4, each entry and change

The purpose of the whole theory

D. Determination

1) Relevant precedents

Article 39 (1) 2 of the Value-Added Tax Act is different from the fact that entries in the tax invoice are entered.

U.S. The input tax amount is not deducted from the output tax amount, and is different from the above facts.

The burden of proving that the tax invoice constitutes a tax invoice is the principle that the tax authority bears the burden (Supreme Court).

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See, e.g., Supreme Court Decision 2008Du9737, Dec. 11, 2008; 2008Du9737, Jan. 1, 201

The meaning of the difference between the actual and actual income, profit, calculation, act or transaction subject to taxation is the ownership of the income, profit, act or transaction.

Where there is another person to whom it actually belongs, the person to whom it actually belongs shall be liable to pay taxes.

In light of the purpose of Article 14(1) of the Framework Act on National Taxes that provides for the application of tax-related Acts, the tax system shall apply.

Transactions in which the contents of the requisite entry in the book are made between the parties to the goods or services;

Notwithstanding the formal entries in the contract, etc., the goods or services are supplied or actually supplied;

It means a case that does not coincide with the subject and the price, time, etc. of the supply.

(See Supreme Court Decision 96Nu617 delivered on December 10, 1996, etc.)

On the other hand, the actual supplier and the supplier on the tax invoice receive different tax invoices.

A. A special vote that did not know the name of a tax invoice and that there was no negligence on the part of such person.

Unless there are circumstances under which the input tax amount may not be deducted or refunded, and the person who receives the tax shall not be entitled

The input tax amount shall be deducted or refunded in the absence of negligence due to the failure to know the fact of the same name.

(1) A person who asserts this case must prove it (Supreme Court Decision 2009Du1808 Decided June 11, 2009).

[See] However, whether a person who receives goods or services is a disguised entrepreneur or not.

Inasmuch as there is no obligation to investigate extremely, whether the other party constitutes an eligible person.

judgment on the basis of facts revealed in the course of collecting data;

(1) If there are sufficient circumstances to suspect that the other party is a disguised business, the other party to the funeral service.

It should be viewed that there was negligence on the part of the business owner who was unaware of the fact that he was the business owner (Supreme Court on September 1997).

30. See, e.g., Supreme Court Decision 97Nu7660.

2) Determination

A) The following circumstances acknowledged by the facts of recognition and the purport of the entire pleading are as follows:

① The Plaintiff purchased real scrap metal equivalent to the purchase amount stated in the instant tax invoice.

(2) The transaction of this case

There is a detailed statement of transport transaction prepared by the consignor, and the detailed statement of transport transaction is AAB.

(3) The inspection details of the Eastern Iron shall also be the transaction in this case.

(4) The purchaser of this case is the purchaser of this case, and

tax authorities’ on-site investigations with respect to the place of business shall be conducted after the transaction of this case is completed.

Then, the transaction of this case was conducted on the ground that the present condition of the business at the time of the above on-site investigation did not exist.

It is difficult to conclude that there was no place of business of the purchaser of this case even in the Si, and ⑤ the heavy site

The AA industry is actually transported, even if it is based on the audit result of the BA industry by the Director of the National Tax Administration.

(6) The defendant shall pay the purchase amount stated in the tax invoice of this case

A person who actually supplied corresponding scrap metal is not the purchaser of this case, but only u 300, u300;

In addition, a third party who has actually supplied is not identified at all, and a third party who has actually supplied it.

the purchase of this case, even if the purchase of this case does not have the burden of proof to specify

In addition to the circumstances that the third party withdraws the transaction price in cash immediately after the transaction was made, a third party

was involved, or is suspected to have issued only a tax invoice under the false name of the purchaser.

(7) Although the purchaser of this case does not disclose specific evidence or circumstances, the purchaser of this case

After making a scrap metal transaction over a short period, the closure or de facto closure of the transaction and tracking the whereabouts of the transaction amount.

Even if it was difficult to make it difficult, as the purchaser of this case, the purchaser of this case is in fact closed at a short time.

to avoid taxes to be borne by him by means of closure of business, etc. after the supply.

Inasmuch as there is a possibility to work, the purchaser of this case does not supply scrap metal at all solely on the above basis.

It is difficult to readily conclude that the Plaintiff did not engage in scrap metal transactions from April 2008, and the Plaintiff has been engaged in scrap metal transactions.

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Corporation that supplies scrap metal to a steel company equipped with facilities, from 1st to 2014,

up to one month, a total of 461 purchasers over 2,061 times during the value-added tax period.

The tax authority received a purchase tax invoice of approximately KRW 82.9 billion in total, among which the tax authority received a disguised tax invoice,

The determination of the tax invoice received from this case as a total of 3 tax invoices including this case.

a total of 74 times from the entry to the tax invoice of approximately KRW 3.1 billion in total of the supply values (as such, the sum of the supply values)

approximately KRW 2.7 billion in total of the values of supply received through 64 times in total from two purchase places; and KRW 2.7 billion in this case

(9) The prosecutor of the Daejeon District Prosecutors' Office and the prosecutor of the Daejeon District Prosecutors' Office are the plaintiff and the plaintiff's representative director.

The reason that the instant transaction is verified as a real transaction concerning the suspected violation of the Punishment of Tax Evaders Act.

In light of the fact that the defendant made a decision not to admit evidence, etc., the circumstance alone alleged by the defendant is alone.

The tax invoice of this case between the plaintiff and the purchaser of this case is false;

It is insufficient to recognize it as constituting a case, and there is no other evidence to acknowledge it.

B) Furthermore, even if the instant purchaser did not actually supply the scrap metal to the Plaintiff.

, even if the tax invoice of this case is a false tax invoice different from the facts, the above facts of recognition; and

(A)In addition to the circumstances described in paragraph (a), the following circumstances recognized by the purport of the entire pleadings, namely:

(1) The scrap metal subject to actual transactions shall be supplied directly from the purchaser without going through the plaintiff to the same scrap metal.

taking account of the distribution process, the Plaintiff’s daily purchasing agency whenever it purchases scrap metal specifically.

It is not necessary to visit and confirm whether or not the scrap metal is moved, the course of purchase thereof, etc., as well as actual

It is difficult to confirm this, and it is difficult for the purchaser to find it as trade secret and to conceal it to the Plaintiff.

It is possible for the plaintiff to receive the business registration certificate of the purchaser of this case and a copy of the passbook.

amount was normally remitted to the passbook in the name of the AA industry or DD (B).

of this case, if the plaintiff received a return of all or part of the price, or the unit price of the transaction of this case

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There is no doubt that there is a significantly lower price than the ordinary market price, and ③ as above, there is no such doubt.

Although there is no doubtful circumstance, the actual source of scrap metal and the economic ability of the representative of the purchaser;

The plaintiff cannot be deemed to have a duty of care for a thorough examination, and ④ The plaintiff is the purchaser of this case.

In addition, the payment was made including value-added tax, and normally so-called "data" or "defensive transactions."

(i) using a false tax invoice, the input tax amount of value-added tax shall be levied by using a false tax invoice.

It is intended to evade tax in a manner of deduction, and the plaintiff's transaction of this case is a disguised transaction.

If value-added tax, etc. was paid with knowledge of the fact, it himself/herself duplicate value-added tax.

The risk to be borne is the same as that of social norms (the plaintiff in this case).

There is no evidence to deem that the amount equivalent to the value-added tax was refunded for the transaction.

Even according to the circumstances asserted, the Plaintiff is subject to the issuance of tax invoices related to the instant transaction.

In full view of the fact that it cannot be seen as having obtained avoidance or economic benefits, the plaintiff is the plaintiff.

It was unaware that the name of the supplier of the instant tax invoice was different from that of the actual supplier;

It is reasonable to deem that there is no negligence in the absence of such knowledge.

C) Therefore, the instant disposition is unlawful.

3. Conclusion

Thus, the plaintiff's claim of this case is reasonable, and it is so ordered as per Disposition by admitting it.

shall be ruled.

1. Details of the disposition;

A. The plaintiff was established on April 8, 2008 and was 38,2,000 Yong-gu, Daejeon Pungdong-ro 38 and 2.

It is a company that has the head office and engages in scrap metal processing and wholesale business.

B. The Plaintiff totaled 461 in each taxable period of value-added tax from 1st to 1st, 2013.

The purchase tax amount of KRW 82,963,003,084 in total,00,084 in total from the number of buyers;

No. 1 and No. 2, 2013 by deducting the input tax amount from the output tax amount.

the first value-added tax in 2014 and the corporate tax in 2013 and 2014 have been reported, whichever is the middleCC.

Tax received from the industry, corporation AA industry (hereinafter referred to as "AA industry"), and BB industry;

The details of statements shall be as follows:

(c) The director of the Daejeon Regional Tax Office shall take his attitude from the director of the Central Tax Office, the director of the tax office or the director of the tax

Distribution of the amount of tax imposed in relation to theCC industry

Value-added Tax for the first period of 2013 14,177,874 won 14,177,874 won for the first period of 2013

Value-added tax for the second period of 2013 KRW 398,222,280 46,801,112

Corporate tax of 50,000,000 KRW 7,340,960, 2013

The two industries, AA, and B are notified of taxation data for both industries, AA, and B, and from July 1, 2015 to August 2015.

31. Results of the investigation by the time, that the plaintiff received from theCC industry, the AA industry, and the BB industry

the defendant that the above tax invoice constitutes a false tax invoice by the supplier.

In addition, the notification was made.

D. Accordingly, the defendant was delivered to the plaintiff from theCC industry, AA industry, and BB industry.

this account statement (not more than the total tax invoices received from the AA industry and BB among them)