propriety of a disposition of an input tax invoice received without a real transaction

If an input tax deduction is received as a tax invoice received without a real transaction, even if a real trader lends his/her name to another person, the disposition of not deducting the input tax amount by deeming it as a false tax invoice is legitimate.

Article 16 of the former Value-Added Tax Act

Tax amount under Article 17 of the former Value-Added Tax Act

1. The plaintiff's claim is dismissed.

2. The litigation costs shall be borne by the defendant.

The Defendant’s disposition of imposition of KRW 17,591,560 on July 6, 2006 against the Plaintiff for the first term of 2003 and KRW 4,296,550 on the second term value-added tax for 2003 shall be revoked.

1. Details of the disposition;

A. The Plaintiff is a person who performs the wholesale and retail business of medical devices with the trade name of △△△△△△△△△ in Daejeon-dong, Daejeon.

나. 원고는 2003.년도 1기분 부가가치세를 신고하면서 주식회사 ■■양행(이하 '■■양행'이라 한다)이 발행한 공급가액 115,63,000원의 세금계산서의 매입세액 11,563,000원을, 2003년도 2기분 부가가치세를 신고하면서 ⊙⊙양행이 발행한 공급가액 29,300,000원의 세금계산서(위 각 세금계산서를 '이 사건 세금계산서'라 한다)의 매입세액 2,935,000원을 각 매출세액에서 공제받았다.

C. On July 6, 2006, the Defendant did not deduct input tax amount on the ground that the instant tax invoice is a false tax invoice without real transaction, and imposed KRW 17,591,560 on the Plaintiff for the first period of 2003, value-added tax amounting to 17,591,560, and value-added tax amounting to 2,296,550 for the second period of 203 (hereinafter “instant disposition”).

(Ground for recognition: Facts without dispute, Gap evidence 1, Eul evidence 2 through 8, each evidence 9) compliance with the purport of the whole pleadings.

2. The plaintiff's assertion and judgment

A. The plaintiff's assertion

이 사건 세금계산서는 소외 □□□이 원고의 사업자 등록을 이용하여 ⊙⊙양행과 거래를 한 후 발급받은 것으로 이 사건 세금계산서와 관련된 거래는 실제 발생하였으며 이와 관련된 부가가치세는 원고가 아니라 □□□에게 부과하여야 하므로 이 사건 처분은 위법하다.

(b) Related statutes;

/ former Value-Added Tax Act (amended by Act No. 8142 of Dec. 30, 2006)

Article 16 (Tax Invoice)

(1) Where an entrepreneur registered as a taxpayer supplies goods or services, he/she shall deliver an invoice stating the following matters (hereinafter referred to as "tax invoice") to the person who receives the supply, as prescribed by Presidential Decree, at the time provided for in Article 9 (referring to the time prescribed otherwise by Presidential Decree, if any). In such cases, after issuing a tax invoice, a tax invoice may be modified as prescribed by Presidential Decree, in cases where any ground prescribed by Presidential Decree, such as error or correction, arises

1. Registration number, name or denomination of the businessman who provides;

2. Registration number of the person who receives;

Article 17 (Payable Tax Amount)

(1) The amount of value-added taxes payable by an entrepreneur (hereinafter referred to as the “paid tax amount”) shall be the amount computed by deducting the tax amount under the following subparagraphs (hereinafter referred to as the “purchase tax amount”) from the tax amount on the goods and services supplied by him (hereinafter referred to as the “sales tax amount”): Provided, That where an input tax amount exceeds the output tax amount, it shall be the refundable tax amount (hereinafter referred

1. The tax amount for the supply of goods or services used or to be used for his own business;

2. The tax amount for the import of goods used or to be used for his own business; and

(2) The following input taxes shall not be deducted from the output tax amount:

1. An input tax amount in case where the list of the total tax invoice by customer is not submitted under Article 20 (1) and (2), or the input tax amount on the portion not entered or entered differently from the fact, in case where the whole or part of the registration numbers or supply values by transaction parties in the submitted list of the total tax invoice by customer is not entered or entered differently from the fact, excluding the input tax amount in such

1-2. An input tax amount, in case where the tax invoice as provided in Article 16 (1) and (3) is not delivered, or the whole or part of the matters to be entered under Article 16 (1) 1 through 4 (hereinafter referred to as a “necessary entry items”) is not entered or entered differently from the fact on the delivered tax invoice: Provided, That the input tax amount in such case as prescribed by the Presidential Decree shall be excluded;

(c) Fact of recognition;

(1) Dogsung traded with the Plaintiff’s business name from around 2003 when selling medical devices by selling medical devices.

(2) □□□은 2003.1.부터 2003.12.까지 ⊙⊙양행으로부터 의료기기를 매입하면서 '공급받는 자'란에 원고의 사업자 등록 번호가 기재된 세금계산서를 발급받아 이를 원고에게 주었고, 원고는 □□□으로부터 교부받은 ⊙⊙양행 발행의 이 사건 세금계산서를 이용하여 위 1. 나항과 같이 매출세액을 공제받았다.

(Ground for recognition; see e.g. witness testimony and overall purport of the pleading

D. Determination

살피건대, 관계법령의 규정과 제1항 , 제2. 다항에서 인정한 바와 같이 □□□이 원고의 사업자 명의를 빌려 ⊙⊙양행과 거래를 하였음에도 ⊙⊙양행이 발행한 이 사건 세금계산서를 이용하여 원고가 매입세액 공제를 받은 점 등에 비추어 볼 때, 이 사건 세금계산서는 부가가치세법 제16조 제1항에서 규정하고 있는 필요적 기재사항이 사실과 다른 세금계산서에 해당하고 원고가 이 사건 세금계산서를 이용하여 부가가치세를 신고하여서 매입세액을 공제받은 것은 부가가치세법 제17조 제2항 제1호의2 소정의 공제받지 못하는 매입세액으로 공제를 받은 때에 해당하므로 이 매입세액을 경정하여 부가가치세를 새로 부과한 이 사건 처분은 적법하고 원고의 주장은 이유 없다.

3. Conclusion

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