부가가치세부과처분취소
1. The defendant's appeal is dismissed.
2. The defendant shall bear the costs of appeal.
Purport of claim and appeal
1..
1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Whether the instant disposition is lawful
A. (1) The Plaintiff’s assertion (1) The Plaintiff’s transaction of gold bullion in the instant case is unlawful since the five-year statute of limitations under Article 26(1)3 of the former Framework Act on National Taxes (amended by Act No. 10405, Dec. 27, 2010; hereinafter “former Framework Act on National Taxes”) should apply. Thus, the instant disposition was made after the lapse of the five-year statute of limitations.
(2) The Plaintiff’s assertion A) constitutes an exporter who seeks to abuse the input tax deduction and refund system by taking advantage of the malicious business operator’s illegal transactions aimed at evading value-added tax, and thus, is not allowed to deduct the Plaintiff’s input tax amount in accordance with the good faith principle, and the provisions of the Framework Act on National Taxes on the Exclusion Period of Exclusion of Exclusion of Exclusion Period are not applicable. (B) Even if the provision of the Framework Act on National Taxes on the Exclusion Period of Exclusion of Exclusion of Exclusion Period is applied to the Plaintiff, the starting
1) Article 12-3(2)3 of the former Enforcement Decree of the Framework Act on National Taxes (amended by Presidential Decree No. 22038, Feb. 18, 2010; hereinafter “former Enforcement Decree of the Framework Act on National Taxes”) should be deemed the date when the cause for collecting the deducted national tax arises due to nonperformance of duty, etc. and thus, the malicious business operator evades the input tax deduction and refund system by abusing the input tax deduction and refund system by taking advantage of the malicious business operator’s illegal transactions aimed at evading the output tax amount in gold transactions.