2. The costs of lawsuit shall be borne by the Plaintiff.

A. On April 8, 2003, the Plaintiff is a legal entity entity that was established for the purpose of manufacturing and wholesale and retailing a ○○○-dong ○○○○-dong ○○○○○-dong ○○○○○○-dong as the head office (which was changed to the head office as of September 15, 2005).

B. From April 2003 to December 2004, the Plaintiff received the purchase tax invoice of KRW 73,575,656,496 (hereinafter “the instant tax invoice”) and exported the instant gold bullion from an importer located in Hong Kong by applying zero tax rate under the Value-Added Tax Act on the ground that the Plaintiff issued the sales tax invoice by applying zero tax rate under the input tax rate under the Value-Added Tax Act to the Defendant, after deducting the input tax amount from the output tax amount for the year 2003, 1, 2003, 203, 200, 204, 204, 200, 204, 204, 200, 204, 200, 203, 200, 204, 200, 200, 204, 200, 204, 200, 203, 200.

Details of receipt of tax invoices (unit: Won, value of supply)

Classification

Details of receipt by taxable period;

January 2003

February 2, 2003

January 2004

February 2, 2004

guidance.

(m)○21

(m)○○ Alley21

(m)○○

○○ Gold (State)

(m)○○○○

(m)○○

○○ Bad (State)

○○ Korea (State)

○○ Bad (State)

○○ Bad (State)

○○ Bad (State)

372,79,800

50,400,000

6,792,534,200

9,084,266,000

10,310,672,700

15,692,569,300

2,387,200,600

8,308,746,782

6,004,291,360

3,174,498,000

1,189,733,100

1,633,99,800

759,466,600

2,692,532,800

3,110,345,000

85,880,000

595,72,000

372,79,800

50,400,000

25,411,953,682

30,781,126,660

5,079,733,400

6,284,843,454

1,189,733,100

1,633,99,800

759,466,600

85,880,000

595,720,000

guidance.

16,800,000,000

28,390,442,800

21,100,735,296

7,284,477,800

73,575,656,496

C. However, from November 8, 2004 to July 22, 2005, the director of ○○○○ Tax Office recognized that the Plaintiff’s purchase of gold bullion was caused by a modified transaction with the pertinent company and notified the Defendant as taxation data by deeming that the Plaintiff’s purchase of and reporting on the export of gold bullion was based on a modified transaction with the relevant company. Accordingly, on October 10, 205, the Defendant deducted the Plaintiff’s input tax amount for the instant tax calculation document, and applied the non-taxation tax amount for the non-taxation of corporate tax to the Plaintiff 2,592,071,640 won for the first half year of 203, 2003, 265, 265, 208, 208, 36, 206, 306, 205, 208, 306, 306, 205, 204, 206, 2084.

D. The plaintiff appealed to the National Tax Tribunal on June 13, 2006, but the National Tax Tribunal dismissed the above request on October 16, 2006.

[Ground of recognition] A1, A2-1-6, A3-1-4, A4-1-2, A5-1-3, A7, B1, 4, 19, and the purport of the entire pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion

The Plaintiff, in fact, exported the gold bullion with appropriate profits after receiving the tax invoice of this case from the instant trader. The Plaintiff is not only a person who conspireds with the importer, the instant trader, the overseas exporter, etc. to unlawfully refund the value-added tax, but also, even if there was a taxpayer's involvement in the middle of the snow company, the Plaintiff did not have any knowledge of such bomb, and thus, the Plaintiff conspired with the instant trader, etc. to receive the value-added tax for the purpose of unfair refund of the value-added tax is merely the Defendant's trend without any basis, regardless of the special nature of the gold bullion transaction. Therefore, the Plaintiff's solicitation of the instant gold bullion transaction is merely an illegal disposition, based on the fact that the instant gold bullion transaction was conducted on credit, the same gold bullion transaction was repeated, the export declaration was prepared prior to the preparation of the export contract, and the export unit price was lower than the national tax rate, and thus, the instant disposition should be revoked.

B. Relevant statutes

It is as shown in the attached Form.

C. Facts of recognition

(1) a general mode of the transaction of variable gold bullion for the purpose of tax evasion;

The zero-rate tax rate has been applied to the supply of goods for export, where gold bullion is purchased from another wholesaler on the ground of obtaining a purchase approval certificate (purchase certificate) by presenting export-related documents to a foreign exchange bank (Article 11(1)1 of the Value-Added Tax Act). On the other hand, with respect to the trade of gold bullion at least 995/1,000, currently, wholesalers and refiners have been supplied to gold bullion business operators who have received tax exemption recommendations from tax-free gold importers, and gold bullion business operators who have received tax-free gold bullion import recommendations from tax-free gold importers from July 1, 2003 to June 30, 2005 have been exempted from value-added tax (Article 106-3 of the former Restriction of Special Taxation Act (amended by Act No. 7577 of Jul. 13, 2005). If domestic gold bullion business operators are widely known to the National Treasury in the same manner as the next three-year domestic gold bullion business operators have been exempt from value-added tax (Article 203 of the Act).

(A) In appearance, gold bullion is distributed through the stages of “foreign enterprises ? importer ? (1) ? wholesaler ? (2. omitted) ? Tax intermediate (2. omitted) ? Tax intermediary ? ? Exporter ? ? Foreign company ? the transaction price is paid in sequence from the exporter to the importer, but at least a distributor from the above distributor to the taxable wholesaler is only issued a tax invoice according to the direction of the specific person or specific company, and in fact, it is most cases where gold bullion is not traded or transported at the above stage.

(B) A company that purchased gold bullion, which is distributed as tax-free gold at the previous stage of the transfer, and sold 10% of the value-added tax to the Do company as additional tax-free gold, and then discontinued its business without paying the value-added tax. The amount equivalent to the value-added tax that the Do company received from the Do company is successively transferred to the country through the tax invoice that the Do company received from the immediately preceding stage of the export of gold bullion, and then the exporter is entitled to receive the input tax by applying the zero-rate tax rate after the export of gold bullion. The amount equivalent to the value-added tax that the Do company did not pay is the ultimate source of the profit from the Dotan business. The above profit is distributed in the form of Magin in each transaction, or the Dotan's profit (the remaining amount after deducting the purchase price from the sales price) is distributed to the domestic company, which is lower than the export price of the domestic company.

(C) In order to maximize its profit, the time of circulation of gold bullion in a large quantity is ordinarily short time, and most of the same states (referred to the money principal: the person preparing for the import and settlement of gold bullion from the outside of the heavy carbon business network) operate both the exporting company and the importing company at the same time, and (2) is placed to make direct transactions with the bombing company in order to ensure that the former owner actually controls or trust the latter, and (3) the former owner determines the volume of the transaction, the unit price, and the margin of the transaction at each stage of transaction, and (4) the series of transactions from the importing company to the exporting company are most short time, and (5) most gold bullion are transported immediately with the exporting company through the opening of the main transaction stage, and ( even if they are transported every stage of transaction, it is merely a formality for the normal transaction).

(2) Type, etc. of the gold bullion transaction

(A) All of the instant gold bullion transactions were imported from a foreign country and distributed as a tax-free gold, and were converted from an importing company to a 6-8-level wholesaler for 5-6 hours from the ordinary importer to the Plaintiff, who is the final exporter, and there was a 3-4-level carbon company. Of which, the instant gold bullion transactions are always conducted at a different price by an importer, a gas supplier, an interim trader, and the Plaintiff, etc., who is the exporter, even though they were treated as exports on the date of import on the date of import, there was little change in the market price.

(B) Notwithstanding the fact that the instant gold bullion was imported from Hong Kong and exported directly to Hong Kong by the importer or the next tax-exempt entity, or that it was transported to the Plaintiff without via the intermediate trading entity, the Plaintiff appears to have been entitled to the deduction of the input tax amount by means of the receipt of the tax invoice as if it was done through the normal transaction, and the payment and transportation data, etc. are consistent with each other.

(C) At the same time as the trade of gold bullion, it is a general commercial practice in the trade of gold bullion; in the case of the Plaintiff, the Plaintiff purchased gold bullion on credit from the domestic gold bullion purchaser and exported them, and then paid the purchase price by receiving the export price from the exporter; rather, the export price is not paid at the same time as the transfer of gold bullion, but it is a way that gold bullion is transferred to the Hong Kong import market (○○ et d.) and the export price is remitted two to three days after the transfer of gold bullion. Meanwhile, if the export price is paid at the final export office, it would lead to the importing company in sequence from the Plaintiff. It appears that the payment is made promptly within two to three hours through Internet banking.

(D) In addition, according to the results of tracking the serial number of the gold bullion of this case, 141,319 items and 31 items of the same gold bullion, among 119 items of the Plaintiff’s export, 100 items of the international gold bullion export price is always lower than the first import price, and 10 items of the 119 items of the 130 items of the 130 items of the 130 items of the 130 items of the 130 items of the 130 items of the 119 items of the 10th export date, which were exported at a lower price than the lowest price of the 4,210 items of the 19 items of the 4,210 items of the 4,210 items of the gold bullion import declaration data, and the 74,468 items of the 74,000 won of the 19 items of the 130 items of the 536,000 won amount of losses were investigated.

(E) The company, such as ○○ Gad, did not perform the liability for value-added tax by selling the gold bullion it purchased at a lower price than the purchase price (However, the consideration for supply added to the value-added tax amount is higher than the purchase price). Meanwhile, the representative director (or the representative) of the company with the width was almost engaged in the gold metal industry, and is only the representative director (or the representative) in the name of the company (or the representative) who was appointed as the representative director (or the representative) immediately before the conversion of the width coal company.

(F) In ordinary cases, an export declaration certificate is accepted after the contract is confirmed in writing between the importer and exporter, but the Plaintiff received the export declaration certificate with the date of the contract specified only in the export contract and without specifying the volume, amount, exchange rate, etc. of the export declaration.

(G) The Plaintiff’s public official’s overseas business trip investigation results on the Plaintiff’s export site, ① the building manager stated that the company was located in Hong Kong, but the building manager confirmed whether the company had been listed in the Hong Kong Trade Development Bureau, website, Hong Kong Telephone, and Exchange, but its existence was not confirmed. ② The ○○○ Market Lt. is located in the Hong Kong’s vacant and ○○○, a prone zone, and the representative yellow ○○○ (○○, ○, ○○, ○○) transported the gold bullion transported from the Hong Kong airport without a separate verification process on his hand. However, the investigator stated that “the acquisition of the gold bullion transported from the Hong Kong airport was 1 or 2 early 2004,” and that it was not a new list of gold bullion transport companies established for the last 204.

(H) In the case of gold bullion, a large-scale wholesaler, etc. provides a daily gold bullion market price via the Internet or telephone, taking into account the international market price and exchange rate. However, regardless of the above market price, the Plaintiff exported gold bullion at a price lower than that of the domestic and international market price in the state where only a little margin was attached to purchase price. In the case of gold bullion, the Plaintiff could take more advantage than that of exporting if the Plaintiff distributed gold bullion without exporting it to the Republic of Korea.

[Reasons for Recognition] A6, 7, A8-1-91, A9-1-1-187, A10-1-1-179, A1-92, A1-1-92, B-2, 3--5, B-4, 5, B-1-3, B-1-1-1-2, B-1-7-2, 12-1, B-2, 12-2-1, B-2, 13-1-20, 21-1-1-24, and the purport of the entire pleadings

D. Determination

(1) The burden of proving that the tax invoice is false, in principle, to the defendant who is the tax authority, and the defendant must prove that the tax invoice is not accompanied by real transactions on the basis of direct evidence or overall circumstances. If the defendant proves that the tax invoice is not false and that it is not accompanied by real transactions, it is necessary to prove that it conforms to his own assertion considering that the plaintiff, who is the taxpayer of the tax payment, is in a position to easily present relevant evidence and materials (see, e.g., Supreme Court Decision 96Nu8192, Sept. 26, 1997).

In addition, in Articles 6(1), 7(1) and 16(1) of the Value-Added Tax Act, a tax invoice is delivered to an entrepreneur who supplies or receives goods or services, such as a person who delivers or provides services due to contractual causes, etc.; and a person liable to pay value-added tax is a person who actually engages in a transaction of supplying goods or services to a person who actually supplies or receives services from an entrepreneur, not a person who establishes a nominal legal relationship with an entrepreneur who provides or is supplied with the entrepreneur (see Supreme Court Decision 2002Do4520, Jan. 10, 2003). Other tax invoices of the actual supplier and the supplier under the tax invoice cannot be deducted or refundable unless there is any special circumstance that the supplier was unaware of the fact that he was unaware of the name of the tax invoice, and that the person who received the goods or services was not negligent in not knowing the above fact in the name of the supplier (see Supreme Court Decision 2002Do4520, Jun. 27, 2002).

(2) Under the following circumstances, the Plaintiff’s wide business at the time of this case’s gold bullion trading was widely known to the gold bullion wholesale business. The gold bullion sales were distributed through various stages of wholesale business within a very short period of time from the import to the export, and part of the gold bullion was repeated without any processing. The export price of the gold bullion of this case was lower than the import price, and it was considerably low compared with the domestic and international market prices, and it was not accompanied by cash receipts at the same time as the trade. The distribution process of the gold bullion of this case was conducted by the Plaintiff’s exporter, who appears to have been engaged in the same characteristics and behavior as the exporter in the typical wide-scale trade. The Plaintiff’s sales contract of this case was issued after the import of the gold bullion of this case, and the Plaintiff’s domestic sales transaction was conducted at a price less than the domestic market price, and the Plaintiff’s domestic sales price was not included in the sales price for gold bullion trading at the same time as the domestic market price. The Plaintiff’s sales price was not included in the sales price of this case.

Therefore, it is difficult to view that each sales contract for the gold bullion between the Plaintiff and each of the above traders including the instant traders was concluded, and accordingly, it is difficult to view that the gold bullion corresponding thereto was actually traded by India, such as transfer of ownership, payment of price, etc. The Plaintiff’s transaction of the gold bullion through these enterprisers is merely for the purpose of disguised transaction by the actual transaction, and it is reasonable to view that the Plaintiff knew or could have known such circumstances in the course of the transaction. As such, the instant tax invoice constitutes a tax invoice different from the actual transaction since the Plaintiff, who was prepared or supplied without the actual transaction, was in the process of the transaction, or at least the supplier was prepared differently from the actual transaction, and the Plaintiff did not know it without any negligence.

(3)Indivates

Therefore, the disposition of this case, which is premised on the fact that the tax invoice of this case is a tax invoice different from the fact, is not erroneous as alleged by the plaintiff.

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.

Related Acts and subordinate statutes

○ Value-Added Tax Act

Article 11 (Application of Zero Tax Rate)

(1) zero tax rates shall apply to the supply of goods or services falling under any of the following subparagraphs:

1. Exported goods;

Article 17 (Payable Tax Amount)

(1) The amount of value-added taxes payable by an entrepreneur (hereinafter referred to as the “paid tax amount”) shall be the amount computed by deducting the tax amount under the following subparagraphs (hereinafter referred to as the “purchase tax amount”) from the tax amount on the goods and services supplied by him (hereinafter referred to as the “sales tax amount”): Provided, That where an input tax amount exceeds the output tax amount, it shall be a refundable tax amount (hereinafter

1. The tax amount for the supply of goods or services used or to be used for his own business;

2. The tax amount for the import of goods used or to be used for his own business; and

(2) The following input taxes shall not be deducted from the output tax amount:

1-2. An input tax amount, in case where the tax invoice as provided in Article 16 (1) and (3) is not delivered, or the whole or part of the matters to be entered under Article 16 (1) 1 through 4 (hereinafter referred to as a "necessary entry item") is not entered or entered differently from the fact on the delivered tax invoice: Provided, That the input tax amount in such case as prescribed by the Presidential Decree shall

Article 21 (Settlement and Correction)

(1) The head of a district tax office having jurisdiction over a place of business, the Commissioner of the competent Regional Tax Office or the Commissioner of the National Tax Service shall determine or correct the tax base of value-added tax or tax amount

2. Where there are any mistakes or omissions in details of the final tax return;

3. Where the list of the total tax invoice by buyer or the total tax invoice by buyer is not submitted in the final tax return, or all or part of the submitted list of the total tax invoice by buyer is not entered or

○ Corporate Tax Act (amended by Act No. 7838 of Dec. 31, 2005)

Article 66 (Settlement and Correction)

(2) Where a domestic corporation files a report under Article 60, the head of the district tax office having jurisdiction over the place of tax payment or the Commissioner of the competent Regional Tax Office shall correct the tax base and amount of corporate tax on the income

1. Where there are errors or omissions in the contents of the report;

Article 76 (Additional Tax)

(5) In case where a corporation (excluding such corporation as prescribed by the Presidential Decree) is supplied goods or services with a businessman as prescribed by the Presidential Decree in connection with its business and fails to receive the evidential documents falling under any of subparagraphs of Article 116 (2), the chief of the district tax office having jurisdiction over the place of tax payment shall collect as corporate tax the amount calculated by adding an amount equivalent to 2/100 of the unpaid amount, except for the case where the provisions

§ 116. Receipt and safekeeping of documentary evidence of expenditure

(2) In cases of paragraph (1), where any corporation receives goods or services from a business operator prescribed by Presidential Decree and pays the price therefor, it shall receive and keep the evidential documents falling under any of the following subparagraphs: Provided, That the same shall not apply to cases prescribed by Presidential Decree

2. Tax invoice under Article 16 of the Value-Added Tax Act;

○ Restriction of Special Taxation Act (amended by Act No. 7577 of July 13, 2005)

Article 106 (Special Taxation of Value-Added Tax on Gold Metals)

(1) The value-added tax shall be exempted until June 30, 2005 pursuant to the classification under paragraph (3) for the supply of gold bullion falling under any of the following subparagraphs (hereafter referred to as "tax-free gold bullion" in this Article), which is bullion equipped with the form, net altitude, etc. prescribed by Presidential Decree (hereafter referred to as "gold bullion" in this

1. Gold bullion supplied by the wholesalers and refiners of gold bullion prescribed by the Presidential Decree (hereafter in this Article, referred to as the "gold bullion wholesalers, etc.") to the gold craftsmen, etc. prescribed by the Presidential Decree (hereafter in this Article, referred to as the "gold craftsmen, etc.") after receiving tax-free recommendation from a person prescribed by the Presidential Decree (hereafter in this Article, referred to

2. Gold bullion supplied or redeemed by the gold bullion wholesalers, etc. and financial institutions prescribed by the Presidential Decree (hereafter in this Article, referred to as "financial institutions") to the financial institutions recommended for tax-free gold bullion trading;

3. Gold metals supplied under the futures trading under the Futures Trading Act: Provided, That the same shall not apply to the case where any person other than the gold craftsmen, etc. (including the financial institutions) takes over the actual objects of

(2) The value-added tax shall be exempted until June 30, 2005 on the gold bullion imported by the gold craftsmen, etc. and financial institutions after receiving a tax-free import recommendation from the persons prescribed by the Presidential Decree (hereafter referred to as "the head of the tax

(3) Special cases under the Value-Added Tax Act shall apply to the tax-free gold metals under paragraph (1) pursuant to any of the following subparagraphs:

1. Where a financial institution supplies tax-free gold metals, Article 12 of the Value-Added Tax Act shall apply;

2. Where any entrepreneur other than financial institutions supplies the tax-free gold metals, the relevant entrepreneur shall be deemed the value-added tax taxable entrepreneur and the Value-Added Tax Act shall apply. In this case, the value-added tax amount borne at the time of purchasing the relevant gold metals in connection with the supply of the tax-free gold metals shall not be deemed the input tax amount eligible for the deduction under Article 17 of the Value-Added Tax Act, and the tax-free gold metals manufactured and supplied by the gold bullion refiner and the value-added tax amount borne by the relevant entrepreneur in connection with the purchase of the tax-free gold metals