실물거래 없이 허위로 작성된 세금계산서인지 여부[국패]
Whether it is a false tax invoice without real transactions
The Defendant’s disposition on the premise that the instant tax invoice was a processing transaction, which was received without real transaction, is not sufficient to deem that the instant transaction was a processing transaction. As such, the Defendant’s disposition on the premise that it was a processing transaction is unlawful.
Article 39 of the Value-Added Tax Act
Suwon District Court 2016Guhap68244 global income and revocation of disposition
AA
K Director of the Korean Tax Office
April 19, 2017
May 31, 2017
1. On June 15, 2015, the Defendant’s disposition of imposition of global income tax of KRW 199,986,455, additional tax without filing a return, KRW 35,97,647, and additional tax for unfaithful payment of KRW 19,078,708 shall be revoked.
2. The costs of the lawsuit are assessed against the defendant.
1. Details of the disposition;
A. Surves Steves Co., Ltd. (hereinafter referred to as “Surves”) was established on February 18, 2004 and engaged in the wholesale and retail business of information and communications apparatus. On November 25, 201, KK District Court 201, which became final and conclusive to discontinue the bankruptcy due to the shortage of expenses under 2010 and 666. The Plaintiff is a person who was appointed as the representative director of SSteves on February 18, 2005 and was retired on April 17, 2010.
B. On April 24, 2013, the head of theY Tax Office issued a notice of comprehensive income tax for 207 years on the premise that the transaction by the tax invoice of 600,000,000 won including value-added tax received from BB in the first taxable period of January 2007 (hereinafter referred to as the "tax invoice of this case", and that the transaction in this case constitutes a processed transaction (hereinafter referred to as "the transaction in this case") constitutes a processed transaction, upon the notice of taxation data, on the premise that the transaction in this case constitutes a processed transaction. However, on June 15, 2015, the Tax Tribunal issued a notice of comprehensive income tax for the Plaintiff on April 24, 2015, on the ground that the above notice of imposition was made illegal by service. The Defendant issued a notice of global income tax of 19,986, 475, 975, 197, 197, 207, 2015.
D. The Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on September 11, 2015, but the Tax Tribunal dismissed the said appeal on July 19, 2016.
2. Whether the disposition is lawful;
A. The plaintiff's assertion
Scompets have actually purchased, and fully paid, the amount corresponding to the instant tax invoice from BB. The instant transaction between Scompets and BB is the actual transaction, and the instant disposition of taxation based on the premise that it is a processing transaction is the instant transaction. The instant disposition of taxation based on the premise that it is a processing transaction should be revoked.
B. Determination
(4) In light of the above legal principles, the Plaintiff’s burden of proving that the instant transaction was conducted on the 20th anniversary of its actual delivery or transfer of goods, and that the instant transaction was conducted on the 1st ballot paper for the reasons that the instant transaction was conducted on the 1st ballot paper, i.e., the 0th ballot paper, i., the 1st ballot paper, i.e., the 205 Du16406, and the 1st ballot paper, 208 Du9737, Dec. 11, 2008 ; (2) the Plaintiff’s investigation was conducted on the 1st ballot paper, i.e., the 1st ballot paper on the 2nd ballot paper, i., the 1st ballot paper, 2nd ballot paper, 6th ballot paper, 1-2, 12-1, 8-2, 12-1, 12-2, 12-2, and 2.
3. Conclusion
The plaintiff's claim is reasonable, and it is so decided as per Disposition.