부가가치세부과처분취소
1. Revocation of the first instance judgment.
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
1. The reasons why this part of the disposition is used are the same as the entry of the corresponding part of the reasoning of the judgment of the court of first instance. Thus, it shall be 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. The plaintiff's assertion permitted a transaction under the name of B operated by the plaintiff on the condition that the plaintiff's transaction is confirmed each time upon the request of E engaged in the same industry. If the plaintiff requested to sell machinery and trade in the name of B, the details of the transaction have been confirmed and the tax such as value-added tax has been paid by E.
However, the sales contract of this case drawn up between the Plaintiff and C was prepared by E at will with rubber and painting without obtaining the Plaintiff’s consent or permission, and the Plaintiff was not aware of the above contract before the disposition of this case. On September 11, 2012, when the Plaintiff deposited KRW 190,000,000 from E to the Plaintiff’s passbook, it was merely a receipt of a request for transfer from E to the account in the name of Party F, and it is irrelevant to the above transaction.
(b) Entry in the attached Form of relevant statutes;
C. Article 14(1) of the Framework Act on National Taxes declares the principle of substantial taxation by stipulating that “If the ownership of income, profit, property, or transaction subject to taxation is merely nominal and there is a separate person to whom such income, profit, act, or transaction belongs, the person to whom such income, profit, or transaction belongs shall be liable to pay taxes, and
Therefore, in case where there is a separate person who substantially controls and manages the subject of taxation such as income or profit, property, act, transaction, etc. different from the nominal owner, the nominal owner for the type and appearance is not the person who actually controls and manages the subject of taxation in accordance with the principle of substantial taxation.