early 208west3780 ( December 29, 2008)

Whether it is merely a nominal transaction in relation to gold bullion transactions.

It is insufficient to recognize that there is a relationship of friendship or a close relationship between the sales place of gold bullion and the representative director of the non-party company, etc., or that the plaintiff actively conspireds for a disguised nominal transaction for the purpose of evading taxes with the non-party company.

The contents of the decision shall be the same as attached.

1. The Defendant’s disposition of imposing global income tax of KRW 25,831,670 against the Plaintiff on May 5, 2008 is revoked.

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

It is the same as the disposition.

1. Circumstances of the disposition;

(a) Status of the plaintiff: Representative director of the wholesale business entity of gold bullion (ju) A metal;

(b)(State)The purchase and transaction of AM (hereinafter referred to as "purchase of this case") and tax returns;

(1) A tax invoice on January 4, 2005 (hereinafter referred to as the "tax invoice of this case") - Purchaser: (State) BBE (hereinafter referred to as the "BE");

- Trading goods: Gold bullion equivalent to 72,400,000 won (5kg, 14,480 won/g)

(2) Value added tax for the first period of 2005 and corporate tax for the first year of 2005 - The amount of purchase equivalent to the input tax deduction and the value of supply shall be included in deductible expenses.

(c) Results of tax investigation against the company other than the director of Seoul Regional Tax Office;

(1) The investigation period: October 10, 2006 to December 4, 2006

(b) Distribution structure of gold bullion;

(A) Outline: 【Large (In the case of small and medium enterprises, etc.) ? Intermediate (in the case of small and medium enterprises) / Large-scale wholesalers

(B) Non-Party Company: Receipt or issuance of a tax invoice of 293 purchase on July 5, 2004 - 293 purchase on July 25, 2005 (total supply price of 162,219 million won), 359 sales (total supply price of 162,449 million won)

(C) The purchaser of the non-party company: Issuance and issuance of the sales tax invoice to the non-party company without receiving the purchase-related tax invoice; and the registration of the business in the name of the non-party company, which closed the business after the non-declaration and payment of the value-added tax was not made.

(3) Details of the irregular transaction by the non-party company

(A) The prohibition reported by the non-party company that purchased the non-party company is the name of the actual place of the withdrawal.

(b) take the same margin (100 won per one money) as the purchase or sale price on the day below the market price on the day.

(c) Settlement of transport and trade prices of gold bullion under each part: false operation of gold bullion transport documents; settlement accounts shall be created for the purpose of writing evidence.

- Large-scale wholesalers / Large-scale wholesalers: Completion of the three-stage transportation process of gold bullion within 30 minutes;

- Large-scale wholesalers ? Large-scale coalers : Completion within one hour in opposite course to the transportation of gold bullions for the payment of sales proceeds;

- Withdrawal with the purchase price the balance obtained by deducting the processing tax invoice fee after deposit of the sales price at each stage;

- In the process, processing evidence, such as tax invoices, goods sales contracts, a detailed statement of passbook transactions by the non-party company, remittance confirmation, statement of transaction, certificate of receipt of goods, etc., shall be provided together. The limited coal company shall withdraw in cash

(4) Examination and conclusion theory

- Large coal business and extracurricular business: Prosecution's complaint on all data;

D. After notifying the Defendant of the change in the amount of income on the AA metal, imposition of global income tax on the Plaintiff ( May 5, 2008) (hereinafter “instant disposition”).

(1) Grounds: (State)AM shall receive a false tax invoice from the non-party company without real transactions from the non-party company of the data merchant. The purchase of the instant tax invoice shall be a processed transaction, and shall not be included in deductible expenses for the business year 2005.

(2) Tax amount notified: 25,831,670 won of global income tax;

(e) Procedures for the previous trial: The rejection of the inquiry request on December 29, 2008.

[Reasons for Recognition] Unsatisfy, Gap evidence 3-1, Eul evidence 1, 15-17, all pleadings

The purport of body

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

( Note)A metal purchased 5 km from the non-party company on January 4, 2005 from 14,480 won per Ig, and sold 3 km to 43,59,000 won per 1g (main) 14,533 won per 1g of the same day, and 2 km from Jin who operates ○ precious metal (hereinafter referred to as "O○ precious metal") 29,06,364 won. The instant purchase with relevant evidence, such as details of transfer of purchase price and tax invoices, is an actual transaction and the instant tax invoice is not a processed tax invoice. The instant disposition is unlawful.

B. Determination

(1) Legal doctrine on processed tax invoices (see, e.g., Supreme Court Decision 2008Du9737, Dec. 11, 2008)

(A) In light of the characteristics of value-added tax as a multi-level transaction tax, the “delivery or transfer of goods” under Article 6(1) of the Value-Added Tax Act includes all acts of transferring all the causes for the use and consumption of goods, regardless of the existence of the profit gained in fact.

(B) In this case, the issue of whether a specific transaction constitutes the supply of goods as prescribed by the Value-Added Tax Act shall be determined individually and specifically by comprehensively taking into account all the circumstances such as the purpose, details, and mode of the transaction, the subject to whom profits accrue, and the payment relationship of the consideration. The burden of proving that the tax invoice received in the course of the transaction constitutes the “tax invoice different from the fact” under Article 17(2)1-2 of the Value-Added Tax Act for which the deduction of the input tax amount is denied on the ground that the specific transaction is a nominal transaction without actual delivery

(2) Comprehensively taking account of the following facts and all the circumstances revealed in the pleading process of this case, the mere fact that the gold bullion transaction handled by the non-party company was conducted in a short period and without receiving the purchase tax invoice at the intermediate stage, and the transaction was conducted in a series of transactions in which there is a company which does not pay the amount equivalent to the value-added tax, it is difficult to view that the purchase transaction in this case is not a supply of goods subject to value-added tax, and there is no other evidence to acknowledge otherwise.

(A) (State) A.M. purchased gold bullion from the non-party company and sold it to the non-party company, and received or paid the gold bullion on the trading day after receiving or delivering it to the supplier on the trading day. The supplier of this case purchased the gold bullion and then sold it to the non-party company at the intermediate distribution stage, and then sold it again to the non-party company at the intermediate distribution stage, thereby having left profits in most transactions (the purpose of each entry and all pleadings).

(B) It is insufficient to recognize the Plaintiff solely on the basis of the statement of evidence Nos. 1 through 18 as to whether there exists a relationship of friendship or other close relationship between the Plaintiff and the sales office of the instant gold bullion and the representative director of the Nonparty company, or whether the Plaintiff actively conspireds for a disguised nominal transaction for the purpose of evading taxes with the Nonparty company, and there is no other evidence to prove otherwise.

(3) Sub-determination

The instant disposition based on the premise that the purchase transaction of this case is false is unlawful.

3. Conclusion

The plaintiff's claim for this case shall be reasonable and acceptable.