National High Court Decision 2005No051 (Law No. 19, 2005)

Addition

Dismissal

The details of cargo should be entered into the computer system, and in the absence of such entry, the entrusted cargo shall not be transported, but most of the cargo shall be entered into the original records of the cargo handling office except part, and it is reasonable to view the contents of the computer record as the result of sample survey conducted by the disposition agency and as the basis of taxation.

Article 16 of the Framework Act on National Taxes / [tax base of the Special Act on National Taxes] Article 13 of the Value-Added Tax Act / [tax base of the Special Act] Article 16 of the Value-Added Tax Act / Tax invoice of the Value-Added Tax Act / Tax amount paid in Article 17 of the Value-Added Tax Act / Value-Added

National High Court Decision 2002west 2482/

I dismiss the appeal.

1. Summary of disposition;

On December 1, 200, the claimant entered into an entrustment contract with the Dong-dong Logistics Co., Ltd. (hereinafter referred to as the "Co., Ltd.") and closed the cargo transport business on June 22, 2002.

Of the freight rates of 337,422,82,822 (hereinafter referred to as "influence cargo") for the cargo which entered into a transport contract at one's place of business during the period of imposition of the value-added tax in the first and second years of 2001 (hereinafter referred to as "influence cargo"), the claimant filed a return of 216,897,293 won (hereinafter referred to as "influence cargo") (excluding the first period portion of 2001, the second period of 172,343,120, and the second period of 201, the second period of 2001, and 165,079, 297, 293 won (hereinafter referred to as "ordinary cargo") distributed to him/her, 216,89, 293 won (hereinafter referred to as "influence cargo"), the actual return of 201, 207, 2971, 2005 won (hereinafter referred to as "the dispute amount").

On February 10, 2003, the Director of the Central Regional Tax Office confirmed that the claimant did not report the transportation cost of the disputed amount to the base of value-added tax, and notified the disposition authority of the claimant as the data for taxation on July 1, 2004 in addition to the sales amount of the claimant, the disposition authority notified the claimant of the correction of value-added tax of 37,106,810 won (value-added tax of 27,359,130 won, value-added tax of 1 year, 2001, value-added tax of 9,748,680 won for 2 years, 201).

On August 3, 2004, the claimant appealed and filed an appeal on December 20, 2004.

2. Opinions of the claimant and disposition agency;

A. The claimant's assertion

(1) The disposition agency imposed value-added tax on the claimant on the ground that the claimant omitted the sales amount without a field investigation on the basis of the computerized records on the key cargo held by the Dong Dong Dong Dong Dong Dong (main logistics). However, the computer records of Dong Dong Dong (main logistics) are records with no objectively verified credibility, and thus, it cannot be the grounds for taxation on the claimant.

(2) The claimant entered into a contract with the Dong-dong logistics and collected, packaged, stored, and delivered the key cargo in the name of the Dong-dong logistics (main). The Dong-dong logistics (main) inspected and managed the transportation process of the main cargo through its own computer system. The claimant transferred the key cargo to the Dong-dong logistics (main) in accordance with the agreement. The transporter of the main cargo is the Dong-dong logistics, and the claimant is the Dong-dong (main) agent or the cargo broker, and the claimant is the party who is the main cargo, and the amount of the key cargo not attributable to the claimant among the total transportation cost of the main cargo is not the sales of the claimant, and thus the disposition imposing value-added tax should be revoked by deeming it as the sales amount of the claimant.

(b) Opinions of disposition agencies;

(1) The record of the freight in question entered in the computer system of the Dong Dong-dong Logistics is based on the original record entered by the claimant after the claimant was entrusted with the freight in question, and the details of the freight and the freight which the claimant has been entrusted by the record is confirmed. Therefore, the record of the computer shall be based on objective taxation basis for the claimant.

(2) The claimant entered into a direct transport contract with the owner of the goods and received the consignment of the key cargo, and bears all risks in the process of transport while transporting the key cargo by being provided with transportation services from the trucking goods, etc., and thus the supplier of the primary transport services for the key cargo is the supplier of the secondary transport services. The supplier of the primary transport services for the key cargo is the claimant, and the light goods, etc. is the supplier of the secondary transport services. Accordingly, the claimant's disposition imposing the value-added tax on the claimant for the amount of the key cargo which the claimant failed to report is justifiable, considering that the cost of transport

3. Hearing and determination

A. Key issue

(1) Whether the electronic record of the cargo in question kept by the Dong Dong Dong-dong Logistics can be the basis for taxation by the claimant

(2) Whether the amount of the issue transferred by the claimant to the ordinary goods distribution operator out of the cost of transportation of the disputed cargo entrusted to the claimant is the sales amount of the claimant.

(b) Related statutes;

(1) Article 16 of the Framework Act on National Taxes (1) If a person liable for tax payment keeps and keeps a book under the tax-related Acts, the investigation and determination of the assessment standard of the national tax concerned shall be based on the book kept and related documentary evidence.

(2) In examining and determining national taxes under paragraph (1), if the contents of the captain are different from facts or are omitted in the entry, only such part may be determined in accordance with the facts examined by the Government.

(3) When the Government examines and determines any fact different from the contents of entry or omission in the entry under paragraph (2), the fact examined and ground for determination by the Government shall be stated additionally in the determination note.

(2) 【Tax base” under Article 13 of the Value-Added Tax Act (1) The tax base of value-added tax on the supply of goods or services shall be the aggregate of values under each of the following subparagraphs (hereinafter “supply value”): Provided, That value-added tax

1. Where payments are given in money, the payments;

(1) Where an entrepreneur registered as a taxpayer supplies goods or services, a tax invoice stating the following matters (hereinafter referred to as “tax invoice”) shall be delivered to the person who receives the supply as prescribed by the Presidential Decree: Provided, That in the case prescribed by the Presidential Decree, the time of issuance may vary:

(1) The amount of value-added tax payable by an entrepreneur under Article 17 of the same Act (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 or 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 to

1. The tax amount on the supply of property 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

(1) The head of a district tax office having jurisdiction over a place of business, the Commissioner of the competent Regional Tax Office, or the Commissioner of the National Tax Service shall correct the tax base and amount of value-added tax paid or refunded in the taxable period by investigation, only

3. Where the final tax invoice or the list of the total tax invoice by buyer or the total tax invoice by buyer submitted is not entered or entered differently from the fact;

Article 48 of the Enforcement Decree of the same Act 【Calculation of Tax Base】 (1) The tax base stipulated in Article 13(1) of the Act includes all monetary values in exchange for consideration, regardless of the pretext such as payment, commission, or any other pretext received from a trader.

C. Facts and determination

(A) Facts

(1) Examining the system of settling expenses for cargo and transportation between cargo handling places and cargo handling places as a juristic person operating a cargo transport business after concluding a transportation contract with a cargo handling office which is about 460 personal cargo transportation business operators located across the country, ① a cargo handling place shall determine transportation expenses after negotiating with the owner of the cargo, ② a cargo handling place shall determine whether the transportation expenses are to be paid in advance as a consignor or at the place of destination, ③ a cargo delivery office shall determine whether the transportation expenses are to be received as a consignor in advance at the port or at the place of destination; ③ a cargo delivery office shall enter the cargo delivery, delivery, delivery, arrival, etc. (hereinafter referred to as the "contributation of cargo points"), (4) a cargo handling place classifying the entrusted cargo into the cargo delivery station, and (5) a cargo delivery office shall directly collect the cargo from the owner of the cargo at the port or at the place of destination, and notify the owner of the cargo of the balance of the cargo at the port or at the place of destination, and (7) a cargo delivery office shall allocate the cargo to him/her at the place of destination.

(2) On December 1, 200, the claimant entered into a key contract with the Dong-dong (State) on the issue that: 32.7% of the total transport cost in the case of a regular cargo, 30% of the total transport cost in the case of a selective cargo, 32% of the total transport cost in the case of a selective cargo, and 32% of the total transport cost in the case of a cargo entrusted by another person (Article 6 of the dispute settlement agreement); 6 of the dispute settlement agreement; 8, 13, and 15 of the dispute settlement agreement; 8, 13, and 15 of the dispute settlement agreement; and 32% of the total transport cost in the case of a cargo entrusted by another person; and 32% of the total transport cost in the case of a cargo entrusted by another person (Article 6 of the dispute settlement agreement).

(3) Upon being entrusted with the freight at issue in 2001, the claimant received transportation charges of 337,422,822,822 from the owner of the goods as shown below, and the cargo at issue was distributed the transportation charges of 120,525,527 to the portion to which the claimant belongs according to the contract at issue, and of 216,897,293 to the portion to which the goods at issue belong to the ordinary goods at issue, and the claimant filed a declaration of 216,897,293 won as the transportation charges of 337,42,822 won as the transportation charges for the freight at issue and filed a declaration of value-added tax base, except for the remainder of 120,525,527 won as the transportation charges for the freight at issue at issue at issue at issue at issue at issue.

Details of the distribution of transportation expenses for key cargo.

(Amount-unit: Won)

1172,343,12014, 744, 397157, 598, 722201, 2165,079, 702105, 781, 13059, 298, 571, 337,420, 8220,525, 52725, 527216, 897, 293, 293, such as the applicant for allocation of total transportation charges and transportation charges

(4) On February 10, 2003, the Director of the Central Regional Tax Office: (a) investigated the border logistics; and (b) notified the agency of taxation as data of taxation, on the basis of computerized records as to the receipt and distribution of transportation charges for the freight at issue; and (c) the agency imposed value-added tax in addition to the sales amount of the claimant.

(5) These facts are confirmed by the key contract submitted by the claimant and the disposition agency, the cargo transport system for the light goods, the distribution of transportation expenses for the light goods, the notification of the director of the Central Tax Office for taxation data on the key amount of the issues of the light goods, the notification of the claimant's first and second period value-added tax correction resolution for the first and second period portion of value-added tax in 2001, the written objection decision, etc., and there is no dispute between the claimant and the disposition agency.

(B) Determination

1) We examine the issues (1).

The claimant asserts that the electronic data recording of the cargo in question under the custody of the Dong Dong Dong Dong Dong can not be a basis for taxation because it is not objectively verified credibility of the fact. However, the 460 cargo handling places across the country asserted that it cannot be a basis for taxation because of the fact that the electronic data recording of the cargo under the contract of carriage entered into with the Dong Dong Dong Dong Dong Dong, but only 460 cargo handling places must enter the particulars of the cargo such as the date of entrustment, the consignor, the name of the cargo, the quantity, the transportation cost, and the consignee on the date of being entrusted with the cargo under the contract of carriage entered into with the Dong Dong Dong Dong Dong Dong, and if there is no such entry, the entrusted cargo transportation does not start, and the electronic data recording of the cargo shipping under the custody of the Dong, except for the part such as the details of the transportation cost distribution, which were entered by the Dong Dong Dong, was found to be true as a result of sample investigation, and there is no objective proof that the contents of the electronic data recording are different from the fact.

Therefore, it is judged that the claimant's disposition imposing value-added tax is not in violation of the basic taxation principle of Article 16 of the Framework Act on National Taxes, considering that the claimant's failure to sell the issue amount based on the computerized records on the issues entered in the computer system of Dong logistics.

2) We examine the issues (2).

A) Although the claimant asserts that the main transport agent of the disputed cargo is light goods, the amount of the issue is not the sales of the claimant, the claimant's direct negotiation with the owner of the cargo and recognized that the claimant agreed on the transportation charge and the payment method thereof, and it is confirmed that the claimant is liable to compensate for the damage, loss, etc. of the cargo arising in the course of the transportation of the disputed cargo in accordance with Articles 8, 13 and 15 of the main contract, and the claimant is considered to be the supplier of the primary transport service of the disputed cargo, and therefore, the claimant's assertion that the amount of the issue is part of the transportation charge of the disputed cargo is not the sales of the claimant is not consistent with the facts of the transportation contract and

B) On the other hand, the claimant transported the consigned cargo to the cargo terminal installed by light logistics (main). The cargo terminal classified the key cargo into the destination with other cargo and delivered it to the consignee. Since the claimant remitted the key amount of the transportation charge received from light logistics (main) in return, etc. from the shipper, the claimant is deemed to have been entrusted with the key cargo from the owner of the cargo and received the transportation charge from light logistics (main).

C) Therefore, it is determined that the disposition authority did not err in imposing value-added tax including the sales amount of the claimant, by deeming the first supplier of the main transport service for the main cargo as the claimant, and considering the light goods, etc. as the second supplier of the secondary transport service and by deeming the light goods, etc. as the supplier of the secondary transport service. (The purport is that the disposition of imposing value-added tax including the sales amount of the claimant is not erroneous (the same as the national core 202Du2482, January 24,

4. Conclusion

This case's petition for adjudication is without merit, so it is decided as ordered by Article 81 and Article 65(1)2 of the Framework Act on National Taxes.

May 19, 2005

Chief National Tax Judge No. 50

Man National Tax Judge Kim Yong-han

Park Jong-young

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