과세관청은 소송 도중 처분 사유를 교환・변경할 수 있음[국승]
Incheon District Court 2010Guu2825 (No. 23, 2011)
National Tax Service Review Division 2010-0047 (26 April 2010)
The tax authorities can exchange and change the reasons for the disposition during the litigation process.
Since the subject matter of a taxation disposition lawsuit is objective existence of the tax amount determined by the tax authority, the taxation authority can submit new data that can support the legitimacy of the tax base or tax amount recognized in the relevant disposition, or exchange and change the reasons to the extent that the unity of the disposition is maintained, during the course of the lawsuit, until the closing of argument at the trial court.
Article 17 of the Value-Added Tax Act
2011Nu25809 Disposition to revoke the imposition of value-added tax.
XX
the director of the tax office of Western
Incheon District Court Decision 2010Guhap2825 Decided June 23, 2011
November 15, 2011
January 10, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance court is revoked. The defendant's imposition of value-added tax of KRW 6,452,40 in 207 against the plaintiff on August 1, 2009, value-added tax of KRW 6,902,820 in 2007, value-added tax of KRW 6,902,820 in 207, and value-added tax of KRW 1 in 2008 shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for the court’s explanation on the instant case is as stated in the reasoning for the judgment of the court of first instance, except for the addition of the judgment on the Plaintiff’s assertion in the court of appeal to the following paragraph (2). Therefore, it is acceptable to accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the text
2. Additional determination
A. The plaintiff's assertion
The original reason for the disposition of this case was that the Plaintiff received each of the tax invoices of this case without the transaction of novels, and the real transaction was conducted, but it is not recognized that the actual supplier is different from the entries of each of the tax invoices of this case. Thus, the Defendant cannot claim it as a new reason for disposition.
B. Determination
Since the subject matter of a taxation disposition lawsuit is objective existence of the tax amount determined by the tax authority, the taxation authority may submit new data that can support the legitimacy of the tax base and tax amount recognized in the relevant disposition, or exchange and change the reason within the scope of maintaining the unity of the disposition, and it does not necessarily mean that only the data at the time of the disposition should be determined whether the disposition is lawful or only the reasons at the time of the disposition (see, e.g., Supreme Court Decision 2001Du1994, Oct. 11, 2002).
However, the Plaintiff’s assertion is clear that the Defendant’s assertion related to the same taxation requirement of the imposition of value-added tax, which is the instant disposition, was changed, and it is not a change in the grounds for disposition that affect the identity of the taxation disposition. Therefore, the assertion itself is without merit.
3. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.