Each tax invoice of this case constitutes a false tax invoice, and the plaintiff does not constitute the negligence of duty of good faith.

Even if there is a transaction of supplying goods, etc., the supplier constitutes a tax invoice issued in so-called false transaction different from the nominal owner of the tax invoice, and the Plaintiff is confirmed to have fulfilled its duty of due care in the transaction with the transaction partner, and thus the Plaintiff is not guilty of the assertion of negligence in good faith.

Article 16 of the Value-Added Tax Act

2016Guhap1834 Disposition to revoke the imposition of value-added tax

An input tax amount on each tax invoice shall not be deducted from the output tax amount, but 200. 0. 0

value-added tax for the second quarter of 200 and the first quarter of 200

○○○, and the value-added tax ○○ for the second term of 2000, were corrected and notified (hereinafter the above each).

In total, "each of the dispositions in this case" is called "each of the dispositions in this case."

D. The plaintiff is dissatisfied with this and filed an appeal with the Tax Tribunal on 200. 0. 00.

200. ○. ○. was dismissed.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 4, 6, 12, 13, 15, 20, 21 and 23;

The purport of all pleadings

2. Determination on the legitimacy of the instant disposition

A. Summary of the plaintiff's assertion

1) The Plaintiff’s total management of the BB, CCC, and EE industry (hereinafter the above three companies)

As the supplier of the instant case was actually supplied with scrap metal from the respective supplier of the instant case, each of the instant cases

A tax invoice shall not be a tax invoice stating false descriptions, such as a supplier, etc.

(c)

2) Even if the supplier listed in each of the instant tax invoices is not true, the Plaintiff may do so.

A business registration certificate, representative identification card, name card, and place of business of each supplier of this case shall be verified.

High EE industry representative when the representative visits the plaintiff and the location of EE industry.

DD taken photographs and transported scrap metal to FF, which is the delivery place, at each transaction;

A. After entering into the accounts, the transaction price is determined, and the Plaintiff shall pay the relevant scrap metal to each supplier of the instant case.

Comprehensively taking account of the fact that the Plaintiff was remitted to his account, the Plaintiff has fulfilled its duty of due care as a good manager.

One party is the party to the transaction with good faith and negligence.

B. Relevant statutes

The entries in the attached Table-related statutes are as follows.

C. Determination as to whether each of the instant tax invoices constitutes a false tax invoice

1) Relevant legal principles

no substantial delivery or transfer of goods;

for the reason that the tax invoice received in the course of the transaction is denied.

Article 17(2)2 of the Value-Added Tax Act (Amended by Act No. 11608, Jan. 1, 2013); Divisions of the Gu

Article 39(1)2 of the Value-Added Tax Act (Amended by Act No. 12167, Jan. 1, 2014)

The tax authority bears the burden of proving that the tax invoice constitutes a "illegal tax invoice"

In principle, it is the principle that it shall be put in place (see, e.g., Supreme Court Decision 2008Du9737, Dec. 11, 2008). However, this is:

The meaning that entries of the tax invoice under the Value-Added Tax Act are different from facts is subject to taxation.

Income, profit, calculation, act or transaction is nominal, and there is a separate person to whom it actually belongs.

(1) If the other party to whom it actually belongs is liable for tax payment, the other party to whom the tax-related Act applies.

In light of the purport of section 14(1) of this title, the requisite entry of the tax invoice shall be

the terms and conditions of the transaction agreement, etc. made between the parties to the service.

the subject who actually supplies or is supplied with such goods or services, and the value, time, etc. thereof;

D. The reasoning of the lower judgment is justifiable and acceptable. In so doing, the lower court did not err by misapprehending the legal principles on the grounds that the lower court did not err by misapprehending the legal principles as otherwise alleged in the ground of appeal.

(c) In light of the legal principles as seen earlier, even if the transaction of supplying goods, etc. actually exists, the supplier shall calculate taxes.

tax invoices issued as a so-called disguised transaction with the nominal holder and other so-called disguised transactions shall also be calculated differently from the facts.

applicable to the letter.

In addition, the burden of proof on the facts of taxation requirement is generally the burden of taxation in the revocation lawsuit.

There is a person entitled, but may be inferred from the fact of taxation in light of the empirical rule in the specific litigation process.

the other party shall apply the rule of experience to the other party if it is found that the other party is the problem.

Unless it proves the opposing reason such as inappropriate, the taxation requirement for the pertinent taxation.

It cannot be readily concluded that such unlawful disposition is an unlawful disposition (Supreme Court Decision 2010Du23378 Decided August 17, 2012)

Each tax invoice shall be a false tax invoice entered into by the actual supplier and by another entrepreneur as the supplier.

It is reasonable to see that this part of the Plaintiff’s assertion constitutes a written evidence. Therefore, it is without merit.

(A) (1) BB opened on 200. ○. ○, Inc. and opened on 200. ○. ○, Inc. 1 year after non-existence.

It was closed ex officio on the grounds that it was actually closed due to the lack of business performance and the absence of business performance.

② BB issues the sales tax invoice of KRW 0 million only during the second period of 200,000, and 00

only reported that the purchase tax invoice was received. However, AA, a business entity of BB, was a business entity of BB

200. 20. 3. 3. 4. 4. 4. 8. 1. 1.

J. A car-related representative of bB, a corporation around 200.0.00 and around 00.00,000

A business registration for the wholesale and retail business of products was made, but 200. 0. 0. 00 Other than those closed.

in the scrap metal industry, a person with no other income, seems to have not been engaged in any other business.

There is no evidence to deem that there was an ability to handle scrap metal.

(3) The place of business of BB is registered as the place of business of BB shall be from 200 billion won by the company called GG.

HH, the representative of GG, having been used as a place of business, receives a request from a person who is well aware of it.

GoB made a lease contract to GoB, but BB made a business of GG.

It was confirmed that there was no enemy using the chapter.

4. ○○ Commercial, ○○○, a purchaser who has submitted a tax invoice by BB,

○○○ also did not engage in a normal transaction with BB.

⑤ The Plaintiff purchased scrap metal from 2000. ○. BB, and the purchase price of the scrap metal is KRW 00 (value added).

A value tax shall be included in an account in the name of BB over the title of 200. 0. 0 and 200. 0. 0. 00.

The said money was deposited in cash for about three hours after the said money was deposited, in the name of 1 minute and III.

Ro An account under the name of JJ was deposited into the account of a national bank in the name of JJ, and such account was leased to private.

KK, who is a scrap metal carrier, did not know BB.

(2) The CCC company is a business of wholesale and retail business such as scrap iron. 200. 0

○ A company which started its business and closed its business on 200. ○. ○. ○. ○, starting from the second final return of 2000.

While dealing with steel metals, purchase and sale have increased rapidly.

(2) In the account of the CCC company, all of the amount on purchase and sale tax invoices shall be deposited and withdrawn.

almost all amounts have been deposited and only several times have elapsed.

(1) An amount to be paid out of the Fund, and, at the time of withdrawal, the amount to be paid in cash immediately or to another account (other than the one);

After being transferred to a disguised business entity's account, it was eventually deposited in cash.

③ The Plaintiff purchased scrap metal from 2000. 0. ○. CCC and ○. ○. 200. ○.

○○ (including value-added tax) has been deposited into the account of the CCC company, and the same has been applied.

(1) the transfer of money to a company established as a disguised business entity, including the payment of the money deposited by the Plaintiff on the day;

After the money was deposited, it was withdrawn in cash or transferred to another account of the above company.

C) ① EE industry is 200.00.00.000.000,000 less than one year after opening of the business.

All the places of business or related facilities at the place of business registered as a result of on-site verification of the MFR;

It was closed ex officio due to the absence of such circumstances.

(2) Business operators who mutually engage in the EE industry shall work in connection with the business types of scrap metal or non-ferrous metal.

There is no evidence to deem that there is no fact or business ability, and there is no other ability to handle scrap metal.

(3) The EE industry shall be limited to the scrap metal, etc. from the LL exclusively for the year 2013.

The above LLL also purchased, 200. 0. ○, ○, and 200. ○, 00. End.

A company engaged in business and its representative also has only a personal history of employment, and the type of business related to scrap metal or non-ferrouss;

If money is paid in the name of money for scrap metal from the EE industry, it shall be immediately purchased.

A transaction, such as withdrawal of full amount in cash, was made after the remittance.

(4) The amount of scrap metal deposited by the Plaintiff in the EE industry shall be immediately withdrawn in cash or representative of the EE industry.

It was transferred to another account in the name of DoD and withdrawn in cash.

(5) DD shall file a final return on value-added tax for the second period of 200 billion from 2000. 0. ○. ○. MaM tax office.

the supply value to the Plaintiff without supplying the goods or services to the Plaintiff.

A total tax invoice of KRW 0 million (applicable to the EE industry tax invoice of this case)

The list of total tax invoices entered falsely to the public official in charge has been submitted;

Criminal facts, etc. in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice).

c. A sentence of imprisonment with prison labor for ○○ and a fine for ○0 billion won was imposed (○○ District Court 200 Gohap, 00, 00 (combined).

[Judgment] DDR appeal to the above judgment and partially denied the above facts constituting the crime, but the above argument was accepted.

It was not brought (○ High Court 2000. 000. 200).

D) The Plaintiff is admitted as evidence that each supplier of this case had a real scrap metal transaction with the supplier of this case.

agency, certificate of deposit, FF's current status of the storage of scrap, measurement table, etc. shall be submitted

B. The above documents submitted by the Plaintiff are supplied between the Plaintiff and the respective suppliers of this case.

not "a disposal document indicating that the contract was actually executed by the above documents", but not "a disposal document"

in the past that the supply of scrap metal by each supplier of this case and that the payment was made.

The report document indicating the facts is merely merely a "report document", and in light of the aforementioned circumstances, this document is considered as follows.

each supplier is actually listed in the tax invoice of this section to the Plaintiff.

It cannot be readily concluded that the iron has been supplied.

D. Determination as to whether the plaintiff acted in good faith and without negligence

1) Relevant legal principles

A person who is supplied with another tax invoice by an actual supplier and a supplier on a tax invoice.

A special company with no negligence due to the failure to know the name of the tax invoice and the omission of such knowledge;

Unless otherwise specified, the input tax amount shall not be deducted or refunded, and the person who receives the supply shall not be entitled to such deduction or refund.

The input tax amount shall be deducted or refunded in the absence of negligence in the knowledge of the name of the person in question.

Any claimant shall prove it (Supreme Court Decision 2002Du2277 Decided June 28, 2002, etc.).

[Reference]

2) Determination

In this case, only the evidence submitted by the Plaintiff is the name of each tax invoice of this case.

It is insufficient to recognize the fact that there was no negligence on the part of the unaware and unaware of the fact.

Evidence Nos. 4, 13, 21, 28, 29, and Nos. 4 and 9, respectively.

The following circumstances, which are considered as a whole in the statement, i.e., the Plaintiff

It argues that the business registration certificate, bank account, at the time of transaction with each supplier, was verified, but the company

Whether each supplier of this case is a disguised supplier solely for confirming a business registration certificate or bank account;

(2) Customer members submitted by the Plaintiff may not be deemed to have fulfilled the duty of care to confirm

According to the current state, etc. of cryp, measurement sheet, deposit certificate, FF's steel cryp storage, etc., the Plaintiff scrap

such evidence alone, even though it may be ratified that the purchase and the payment have been made.

It is difficult to conclude that the supplier is each supplier of the instant case, and ③ the Plaintiff’s scrap metal since 200

Since the house and sales business have been conducted, the normal Gu of the supply of scrap iron through various experiences in the past;

have been sufficiently informed of the route and route of distribution, the general forms or methods of transactions in the industry, etc.

Therefore, the supplier, including each supplier of this case, is the actual supplier.

(4) The plaintiff is required to pay attention to the BB and EE industry

at the time of commencement of the business, the Plaintiff’s member visited the BB and EE industry; and

(B) The location of the BB’s place of business as seen earlier is alleged to have been traded after confirmation.

The place of business of GG has not been used by BB, and the place of business of EE industry shall be the place of business.

5. Status of DD, the representative of the EE industry, as the representative of the business

An assertion that a transaction was made after being issued with evidence, name, etc., and that such transaction was made.

The subordinate address of the EE Industry (○○ Dong 0-0) is a non-existent address, and the plaintiff is a non-existent address.

6. A representative of the EE industry: DD 200. 0. 0. ○. 1

Go, the EE industry and the Plaintiff have been responsible for practice and mediation with respect to the scrap metal trade, and 200.

B. Between ○○ and 20.0, the transaction amount was the aggregate of KRW 00,000,000,000.

The fact that it is recognized that it has made a certificate to return and pay a gold, but it is a transaction.

The latter is merely the fact (as seen earlier, DDR is also the plaintiff of this case)

A false list of total tax invoices issued was submitted.

and the above judgment becomes final and conclusive due to the criminal facts, and the contents of the above certificate are true.

In full view of these factors, it is difficult to believe that the Plaintiff was not negligent.

The plaintiff's assertion on this part is without merit.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so ordered as per Disposition.

partnership.

Limited liability company ○

○ Head of tax office

oly 2017.13

oly, 2017.14

1. The plaintiff's claim is dismissed.

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

Each disposition of imposition of value-added tax for the second period of 200 billion won, the first period of value-added tax for 200, and the second period of value-added tax for 200 years, which the defendant of the Gu office's branch office rendered to the plaintiff on 200. ○. 200, respectively, shall be revoked.

1. Details of the disposition;

A. The Plaintiff is a company established for the purpose of wholesale and retail business around 200. 200. B. The Plaintiff received the supply price for the purchase of the scrap metal from AA (mutual name: BB; hereinafter “BB”) during the second taxable period of 200, and received the supply price for the purchase of the scrap metal from CCC Co., Ltd. (hereinafter “CCC company”) during the first taxable period of 200, and received the supply price for the purchase of the scrap metal from DD (mutual name: EE industry; hereinafter “EE industry”) during the second taxable period of 2000, based on the fact that the Plaintiff received each purchase tax invoice of the total supply price for the purchase of the scrap metal from DD (hereinafter “E EE industry”, and the above tax invoice and the value-added tax invoice in the second taxable period of 200, and each of the instant tax invoices is different from the fact that each of the instant suppliers filed each of the instant tax invoices.

see, e.g., Supreme Court Decision

2) Determination

Magresponding, Gap evidence Nos. 4, 5, 7, 13, 14, 16, 21, Eul evidence Nos. 4, 6, 7, 8, 9

In full view of the following circumstances recognized as a whole as a whole in the entire pleadings: