Whether the instant tax invoice constitutes a false tax invoice

Since the Plaintiff was provided with maintenance and repair services by A Corporation and paid the service charges by offsetting against the claim on the track user fee for A Corporation as a property management business of A, taking charge of the generalA facility asset management and taking charge of the authority and responsibility, the State is merely the party in the form of the maintenance contract and actually receiving maintenance and repair services provided by A Corporation is the Plaintiff.

Article 16 of the Value-Added Tax Act

Daejeon District Court 2014Guhap102516

***

ㅁㅁ세무서장

National Flag

April 8, 2015

May 20, 2015

1. The imposition of each value-added tax on June 11, 2014 by the Defendant against the Plaintiff is revoked.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Details of the disposition;

A. The Korea Railroad Corporation (hereinafter referred to as the "railroad Corporation") established under the Korea Railroad Authority Act (hereinafter referred to as the "Korea Railroad Authority Act") carries out projects such as construction and management of railroad facilities, construction of foreign railroads and construction of inter-Korean connected railroad networks and railroad networks, and the Korea Railroad Corporation established under the Korea Railroad Corporation Act (hereinafter referred to as the "Korea Railroad Corporation Act") carries out projects entrusted by the State, local governments or public corporations, such as railroad passenger services, transportation services, maintenance and repair of railroad facilities.

B. The Plaintiff, from 2009 to 2012, deducted the input tax amount and declared and paid the value-added tax by deducting the tax amount from the tax invoice for maintenance and repair expenses, such as tracks issued by the Korea Railroad Corporation (hereinafter referred to as the “tax invoice for maintenance and repair expenses issued by the Plaintiff during the aforementioned period”). The Defendant conducted a tax investigation with the Plaintiff from April 30, 2014, and the Plaintiff denied the Plaintiff’s input tax deduction on the ground that the instant tax invoice issued by the Korea Railroad Corporation constituted a tax invoice different from the fact of erroneous entry of the recipient, even if the contract for maintenance and repair was not concluded, and on June 11, 2014, the Plaintiff imposed the value-added tax amount of KRW 24,172,348,830 (including additional tax) in total from the first half to the second half of 2012 as indicated in the attached Form (hereinafter referred to as the “instant tax invoice”).

D. On June 17, 2014, the Plaintiff filed an appeal against the instant disposition with the Tax Tribunal. However, the Tax Tribunal did not decide that the period for decision under Articles 81 and 65(2) of the Framework Act on National Taxes should expire 90 days.

[Reasons for Recognition] Unsatisfy, Gap evidence 6, 8, 9 (if there are provisional numbers, including branch numbers; hereinafter the same shall apply), Eul evidence 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The reason for the provision of services falling under the supply of services under the Value-Added Tax Act is very comprehensive as all contractual or legal causes. The tax invoice of this case issued by the plaintiff to the Korea Railroad Corporation is not a tax invoice different from the fact that it is actually issued for maintenance and repair services due to legal causes based on the Framework Act on the Railroad Industry (hereinafter referred to as the "Framework Act"), the Railroad Facilities Corporation Act, the Railroad Corporation Act, etc., or contractual causes based on the explicit or implied contract between the State, the plaintiff, and the third party of the Railroad Corporation. Thus, the disposition of this

B. Relevant statutes

It is as shown in the attached Form.

(c) recognised facts

(i) structural reform of the railroad industry and establishment of Korea Rail Network Authority and Korea Railroad Corporation;

A) A enacted the Framework Act on July 29, 2003, thereby promoting the structural reform of the railroad industry separating the railroad facility sector from the railroad operation sector in order to strengthen the competitiveness of the railroad industry and to create a foundation for power generation.

B) Accordingly, on January 1, 2004, the Plaintiff was established by combining related organizations of the Korea Railroad and the Korea Railroad Facility Corporation in order to systematically and efficiently carry out affairs related to railroad facilities.

C) In addition, on January 1, 2005, the Korea Railroad was fully incorporated by the Government by converting the relevant organizations of the Korea Railroad and the Korea High-Speed Rail Construction Authority to enhance the expertise and efficiency of railroad operation-related projects.

2) The contractual relationship between the State and the Plaintiff and the Railroad Corporation

A) An entrustment contract for the management of general railroad facility assets between the State and the Plaintiff

(1) On April 2004, the Minister of Land, Infrastructure and Transport entered into a contract with the Plaintiff to entrust the management of general railroad assets (hereinafter referred to as “asset management contract”) with the term of management entrustment by December 31, 2008. Of them, the part relating to the instant case is as follows.

Article 3 (Scope, etc. of Affairs Entrusted for Administration)

(1) The Minister of Land, Infrastructure and Transport shall require the Plaintiff to perform the following affairs (hereinafter referred to as "entrusted affairs"), and the Plaintiff shall be responsible for the overall management of railroad assets:

1. The following businesses under the provisions of the State Properties Act (hereafter in this subparagraph, referred to as the "Act"):

(a) Registration, record and other necessary measures as prescribed in Article 11 of the Act;

(b) Submission of management and disposal plans and report on the execution status under Article 12 of the Act;

(d) Approval for the use of state properties under Article 23 of the Act;

Article 6 (Permission for Use and Benefit, etc.)

① 원고는 수탁자산에 대하여 국토교통부장관의 승인을 얻어 사용��수익하거나 다른 사람으로 하여금 사용��수익하게 할 수 있다.

Article 7 (Special Cases concerning Use of Track, etc.)

Notwithstanding the provisions of Article 6, with respect to the use of railroad facilities (hereinafter referred to as "railroad facilities, etc.") under Article 3 subparagraph 2 (a) through (d) (iii) of the Framework Act by the Korea National Railroad in 2004 and 2005 or by the Korea National Railroad Corporation established under the Korea National Railroad Corporation Act for the purpose of passengers or cargo transportation, the Ministry of Land, Infrastructure and Transport shall take measures, such as a contract for the use of tracks, etc.,

Article 8 (Fees, etc. for Use of Entrusted Assets)

원고가 수탁자산을 사용��수익하는 자로부터 받는 사용료는 국유재산법에 규정된 사용료율과 평가방법에 의하여 산출된 금액을 기준으로 하되, 예상수익을 참작하여 결정한다. 다만 다음 각 호의 사항은 각각의 기준에 의한다.

1. Use of a "line, etc." under the provisions of the Enforcement Decree of the Framework Act: Fees for the use of lines, etc. under Article 36 (1) 4 of the Enforcement Decree of the Framework Act;

Article 10 (Operational Support)

국토교통부장관은 원고에게 위탁업무 수행에 필요한 인력��장비��시설��비용 등을 지원할 수 있다.

Article 11 (Budget and Settlement of Accounts)

(1) The plaintiff shall compile a budget bill for the total income and total expenditure of entrusted affairs each business year and obtain approval from the Minister of Land, Infrastructure and Transport.

(2) On a yearly basis, the Plaintiff shall prepare and submit to the Minister of Land, Infrastructure and Transport a report on profits (including government-funded revenues), management expenses, and settlement status.

Article 13 (Maintenance, Maintenance, etc. of Railroad Property)

(1) The Minister of Land, Infrastructure and Transport shall conduct maintenance and repair works for trustee production in the management of railroad assets, and the affairs of the Minister of Land, Infrastructure and Transport, such as formulation of plans for maintenance and repair, shall be conducted by the Korea National Railroad or a construction works (hereinafter referred to as "maintenance and repair trustee")

(2) The Minister of Land, Infrastructure and Transport shall include the following obligations when he/she takes measures, such as an entrustment contract with the trustee of maintenance and repair under paragraph (1) to ensure that the plaintiff properly performs the business related to maintenance and repair:

1. A maintenance and repair trustee shall prepare basic data necessary for formulating a maintenance and repair plan and require the plaintiff to submit it;

(3) The plaintiff shall prepare a business plan and budget bill for the next business year for the maintenance and repair of the trustee and submit them by December 10 each year and obtain approval from the Minister of Land, Infrastructure and Transport

(2) On May 20, 2009, the Minister of Land, Infrastructure and Transport entered into an asset management agreement between the Plaintiff and the Plaintiff, setting the period of the management entrustment from January 1, 2009 to December 31, 2013, and the changed portion of the previous contract is as follows.

Article 3 (Scope, etc. of Affairs Entrusted for Administration)

(1) The Minister of Land, Infrastructure and Transport shall require the Plaintiff to perform the following affairs (hereinafter referred to as "entrusted affairs"), and the Plaintiff shall be responsible for the overall management of railroad assets:

1. The following businesses under the provisions of the State Properties Act (hereafter in this subparagraph, referred to as the "Act"):

가. 법 제9조의 규정에 의한 관리��처분계획 제출 및 집행상황 보고(종전 제12조)

(b) Disposal of real estate without any owner under Articles 12 and 14 of the Act, previous registration, and other necessary measures (previous Articles 8 and 11);

(d) Approval of use under Article 17 of the Act (previous Article 23);

Article 7 (Contracts for Use of Track, etc.)

With respect to the use of railroad facilities under subparagraph 2 (a) through (d) of Article 3 of the Framework Act by the Korea Railroad Corporation, etc. (hereinafter referred to as "railroad facilities, etc.") for passengers or cargo transportation, the plaintiff shall take measures such as a contract for use of tracks, etc. and manage the contract for use

Article 13 (Maintenance, Maintenance, etc. of Railroad Property)

Of the duties of managing railroad assets, the duties of maintenance and repair for trustee childbirth shall be governed by the "general railroad maintenance and repair entrustment contract" concluded under Article 38 of the Framework Act.

B) Contracts for the maintenance and consignment of the State and the general railroad facilities

(1) On December 31, 2004, the Minister of Land, Infrastructure and Transport entered into a contract with the Korea National Railroad to entrust the duties of maintenance and repair of general railroad facilities (hereinafter “maintenance and repair contract”) with the Korea National Railroad by setting the term of the entrustment contract from January 1, 2005 to December 31, 2009. The above contract was succeeded to the Korea National Railroad Corporation pursuant to Article 6(2) of the Addenda to the Korea National Railroad Corporation Act ( December 31, 2003) and Article 16(2) of the above contract, and the part relating to this case is as follows.

Article 2 (Scope of Entrustment)

The scope to be entrusted by the Minister of Land, Infrastructure and Transport to the Korea Railroad shall be the maintenance and repair of tracks, buildings, electric power, signal, information and communications, railroad traffic control facilities, etc. (hereinafter referred to as "railroad facilities") under the ownership of the State.

Article 5 (Maintenance and Repair Plans)

(1) The Korea National Railroad shall prepare materials necessary to formulate maintenance and repair plans for the following year and submit them to the Minister of Land, Infrastructure and Transport by March every year, and the Minister of Land, Infrastructure and Transport shall compile a plan and budget for each business year and notify

(2) The Korea National Railroad shall prepare an execution plan for maintenance and repair (hereinafter referred to as "execution plan") within budgetary limits notified under paragraph (1) and obtain approval from the Minister of Land, Infrastructure and Transport.

Article 6 (Payment of Maintenance and Repair Costs)

(1) The Minister of Land, Infrastructure and Transport shall pay expenses to be paid according to the entrustment of maintenance and repair to the Korea National Railroad (hereinafter referred to as "entrusted expenses") on a quarterly basis of a disbursement plan submitted by the Korea National Railroad and a statement of execution of expenses, which shall be deposited into a bank account designated by the Korea National Railroad.

Article 7 (Maintenance and Repair, etc.)

(1) The Korea National Railroad shall perform maintenance and repair duties according to an execution plan formulated under Article 5 (2).

Article 8 (Settlement and Settlement of Maintenance Expenses)

(1) The Korea National Railroad shall prepare a statement of accounts on entrusted affairs and submit it to the Minister of Land, Infrastructure and Transport within three months after the closing of each business year.

Article 16 (Preparation and Effect of Contract)

(2) This contract shall take effect from January 1, 2005, and when the Korea Railroad Corporation has been established, the Korea Railroad Corporation shall be deemed the Korea Railroad Corporation.

(2) On January 25, 2010, the Minister of Land, Infrastructure and Transport entered into a contract for maintenance and repair between the Korea Railroad Corporation and the term of the entrustment contract from January 1, 2010 to December 31, 2012. The former contract is amended with respect to the instant case as follows.

Article 2 (Scope of Entrustment)

The scope entrusted by the Minister of Land, Infrastructure and Transport to railroad construction works shall be limited to the maintenance and repair (including defect management) of tracks, buildings, electric power, signal, information and communications, soundproof walls, railroad traffic control facilities, etc. (hereinafter referred to as "railroad facilities") under the ownership of the State.

* Article 8 (Settlement and Settlement of Maintenance Expenses) of the previous contract was transferred to Article 9 (Settlement and Settlement of Accounts of Maintenance and Repair Expenses).

C) A contract for use of a general railroad, etc. between the State and the railroad corporation

(1) On December 31, 2004, the Minister of Land, Infrastructure and Transport entered into a contract with the Korea National Railroad to use general railroad facilities, such as tracks (hereinafter referred to as "contract to use tracks"), by setting the period of use from January 1, 2005 to December 31, 2005. The above contract was succeeded to the Korea National Railroad in accordance with Article 6 (2) of the Addenda to the Railroad Construction Act ( December 31, 2003) and Article 1 of Addenda to the contract, and the part relating to the instant case is as follows.

Article 2 (Scope of Application)

This contract shall be limited to cases where the Korea National Railroad intends to use the railroad facilities owned by it (hereinafter referred to as the "railroad, etc.") for the purpose of passengers or cargo transportation, excluding facilities for which the right to manage the railroad facilities under Article 26 of the Framework Act has been established, among railroad facilities falling under subparagraph 2 (a) through (d) of Article 3 of the Framework Act.

Article 7 (Fees for Track, etc.)

(1) The Korea National Railroad shall pay usage fees for tracks, etc. provided by the Minister of Land, Infrastructure and Transport.

(2) The usage fees of lines, etc. under the provisions of paragraph (1) shall be KRW 354,060,000.

(3) Rental fees under paragraph (2) shall be paid quarterly (one-fourth each quarter), and shall be paid by a payment notice issued by a railroad facility manager designated by the Minister of Land, Infrastructure and Transport, and may be processed in connection with an entrustment contract for the maintenance of general railroad facilities when paying user fees.

(4) Where any matter is subject to adjustment, such as payment of value-added tax, for usage fees of tracks, etc. under paragraph (2) and for maintenance and repair expenses under paragraph (3), the Minister of Land, Infrastructure and Transport shall

Sub-laws

Article 1 (Succession to Contracts)

The Korea Railroad Corporation established pursuant to the Korea Railroad Corporation Act shall collectively succeed to the terms of this contract.

Article 5 (Supplementary Matters)

Two copies of this contract shall be prepared and kept by a railroad facility manager and a railroad operator, respectively.

(2) On December 30, 2005, the Plaintiff entered into a contract for the use of lines between January 1, 2006 and December 31, 2008 with the Railroad Corporation, setting the period of use from January 1, 2006 to December 31, 2008. The part pertaining to the instant case changed from the previous contract is as follows.

Article 7 (Maintenance and Repair)

본 계약의 대상인 선로 등에 대한 유지보수는 '일반철도시설 유지보수위��수탁계약'에 따른다.

Article 8 (Fees for Tramline, etc.)

(1) The Railroad Corporation shall pay usage fees for tracks, etc. provided by the plaintiff.

(2) The usage fees to be paid by the Railroad Corporation each year pursuant to paragraph (1) shall be an amount calculated by subtracting the maintenance and repair expenses provided by the Government to the Railroad Corporation from the total amount of general railroad maintenance and repair expenses reflected in the budget of the relevant year, but the usage fees to be paid in the following year by the end of December of the preceding year shall be determined by agreement with the plaintiff:

(3) Rental fees under paragraph (2) shall be paid according to a payment notice issued by a plaintiff for each quarter, and it may be offset against the general railroad maintenance and repair expenses that the plaintiff has to pay to railroad works.

(4) Where any matter to be adjusted arises, such as changes in support policies of the Government with respect to the user fees prescribed in paragraph (2), etc., mutual agreement between the plaintiff and the Railroad Corporation

* At the end of the contract, the plaintiff is marked as a "railroad facility manager", and the railroad construction is marked as a "railroad operator".

(3) On March 31, 2009, the Plaintiff entered into a contract for railroad use with the Railroad Corporation, setting the period of use from January 1, 2009 to December 31, 2009, with the period of use from January 1, 2009, and entered into a contract for railroad use with the previous contract as follows.

Article 8 (Fees for Tramline, etc.)

(1) The Railroad Corporation shall pay usage fees, such as railroad tracks, etc. provided by the plaintiff.

(2) The usage fees of lines, etc. that the Railroad Corporation shall pay in 2009 pursuant to paragraph (1) shall be 70% of the costs of maintenance and repair of general railroads in 2009 (including budget 415,172 million won and value-added tax) on a preferential basis, and the government policy shall govern when the government policy is determined based on the results of the government's standards for calculating service charges

Article 9 (Payment of Fees for Track, etc.)

The Railroad Corporation shall pay user fees, such as tracks, to the bank account designated by the parties to the contract according to the payment notice issued by the plaintiff for each quarter: Provided, That if necessary, the plaintiff may offset the general railroad maintenance and repair expenses that the plaintiff should pay to the Railroad Corporation

(4) On May 4, 2010, the Plaintiff entered into a contract with the Korea Railroad to set the period of use from January 1, 2010 to December 31, 2010, with the period of use, and entered into the contract with the Korea Railroad. The former contract was amended as follows.

Article 8 (Fees for Tramline, etc.)

(1) The Railroad Corporation shall pay usage fees, such as railroad tracks, etc. provided by the plaintiff.

(2) The usage fees of lines, etc. that the Railroad Corporation is obliged to pay in 2010 under paragraph (1) shall be 390,189 million won (including value-added tax) excluding the amount of reduction or exemption of government usage fees, such as lines, from 4333,589 million won which is 70% of the total costs of maintaining and repairing general railroads in 2010 first, and the government policy shall be determined based on the results of the government's calculation of usage fees of lines, etc.

* The provision that user fees, such as lines under Article 9 (Payment of Fees for Railroad, etc.) can be offset against general railroad maintenance and repair costs was maintained as is.

(5) On December 16, 2011, the Plaintiff entered into a contract for railroad use with the Korea Railroad, setting the period of use from January 1, 201 to December 31, 201. The portion that differs from the previous contract is as follows.

Article 8 (Fees for Tramline, etc.)

(1) The Railroad Corporation shall pay usage fees, such as railroad tracks, etc. provided by the plaintiff.

(2) The usage fees of lines, etc. to be paid by the Railroad Corporation in 2011 under paragraph (1) shall be 409,567 million won (including value-added tax) excluding 20,000,000 won, excluding 20,000,000 won, from the government's 70% of the total amount of the costs for maintenance and repair of general railroads in 2011, and the government policy (including the timing of application) shall apply to cases where the government policy (including the timing of application) is determined according to the results of the government

* The provision that user fees, such as lines under Article 9 (Payment of Fees for Railroad, etc.) can be offset against general railroad maintenance and repair costs was maintained as is.

(6) On March 30, 2012, the Plaintiff entered into a contract for the use of lines with the Railroad Corporation, setting the period of use from January 1, 2012 to December 31, 2012. The changed portion of the previous contract is as follows.

Article 8 (Fees for Tramline, etc.)

(1) The Railroad Corporation shall pay usage fees, such as railroad tracks, etc. provided by the plaintiff.

(2) The usage fees of lines, etc. to be paid by the Railroad Corporation in 2012 under paragraph (1) shall be 401,15 million won (including value-added tax) excluding 20,000,000 won, excluding 20,000,000 won, from the government’s 70% of the total amount of the costs for maintenance and repair of general railroads in 2012 first, and the government policy (including the timing of application) shall be followed when it is determined according to the results of the government’s standards for calculating service user fees.

Article 9 (Payment of Fees for Track, etc.)

The Railroad Corporation shall pay user fees, such as tracks, to the bank account designated by the parties to the contract according to the payment notice issued by the plaintiff by each quarter. The method and time of payment shall be dealt with by both

3) Issuance of tax invoices to the Plaintiff of the Railroad Corporation

The Korean Railroad Corporation issues a tax invoice to the Government by stating 30% of the total maintenance and repair costs to be paid under the contract for maintenance and repair from 2009 to 2012 as the person to whom the Minister of Land, Infrastructure and Transport is supplied, while 70% of the total maintenance and repair costs are offset by the usage fees, such as tracks to be paid between the Plaintiff and the Plaintiff, and then has issued a tax invoice to the Plaintiff by stating the Plaintiff as the person to

4) Conclusion of maintenance and repair contracts between the Plaintiff and the Railroad Corporation after 2013

(A) On January 9, 2013, the Ministry of Land, Infrastructure and Transport came to know that the Plaintiff and the Railroad Corporation concluded a general railroad maintenance contract with the Plaintiff and the Railroad Corporation to implement maintenance and repair work in accordance with the 'measures to improve the management, maintenance and repair of general railroad facility assets'.

(B) Accordingly, the Plaintiff entered into a contract for maintenance and repair between March 20, 2013 and the Railroad Corporation, setting the term of the entrustment contract from January 1, 2013 to December 31, 2015. Of them, the part relating to the instant case is as follows.

Article 2 (Scope of Entrustment)

(1) The scope of entrustment to the railroad construction by the Plaintiff is limited to the duties of maintaining and repairing tracks, buildings, electric power, electric power, signal, information and communication, soundproof walls, railroad traffic control facilities, etc. (hereinafter referred to as "railroad facilities") owned by the State (hereinafter referred to as "railroad facilities").However, the platforms, connecting passages, underground stations and buildings related to railroad facilities leased without compensation to the railroad construction shall be excluded.

Article 5 (Expenses for Entrusted Business)

(1) The project cost required for the entrusted project (hereinafter referred to as "project cost for entrusted project") shall be the fixed amount for the relevant year (excluding the input tax amount that can be deducted by the Railroad Corporation), and the plaintiff shall notify the Railroad Corporation in a separate document each year.

(2) The entrusted project cost shall be divided into the portion to be borne by the State (hereinafter referred to as "State portion") and the portion to be appropriated with track user fees (hereinafter referred to as "amount to be appropriated for track user fees").

Article 8 (Maintenance and Repair Plans)

(2) The Railroad Corporation shall submit data requested by the plaintiff to the plaintiff to formulate a project plan for the following year by the end of March each year.

(3) The Korea Railroad Corporation shall submit to the Plaintiff the quarterly implementation plan for funds of the budget for the following year on December 10 of each year, and the implementation budget by December 20 of each year.

(5) The Korea Railroad Corporation shall submit to the Plaintiff the execution plan for budget execution for the relevant year (hereinafter referred to as "execution plan") within two months from the date it is notified of the Plaintiff pursuant to Article 5 (1) and obtain the approval of the Plaintiff.

Article 9 (Maintenance and Repair, etc.)

(1) Railroad construction works shall perform maintenance and repair in accordance with the execution plan under Article 8 (5).

Article 10 (Settlement and Settlement of Accounts of Entrusted Business Expenses)

(3) The State's share out of the balance incurred as a result of the plaintiff's settlement of entrusted project costs shall be deposited into the account designated by the plaintiff, and the share of railroad user fees shall be treated through consultation with the plaintiff

(v) Other relevant facts.

(A) At around 2001, the State operated the Committee for Promotion of Railroad Industry Structural Reform through the Ministry of Construction and Transportation, which is the competent department, and promoted the structural reform of the Railroad Industry. On November 2002, the said Committee received a report on the results of the "Research on Railroad Use Fee, SO, and Construction Investment System Plan" in preparation for the structural reform of the Railroad, and among which, the most recommended alternatives related to the "Standards for Railroad Use Fee," are as follows:

Plan to implement the track user fee when structural reform;

○ High-speed railroads: Imposition of 31% of operating revenues.

- A repayment plan for the principal and interest with a view to collecting some long-term limit costs (65%) + maintenance and repair costs of 100%)

(30) A fixed rate of business revenue shall be determined and collected in consideration of business revenue and sales revenue.

○ General Railroad: Imposition of 70% of the total maintenance cost

-The imposition shall be divided into fixed rates (60%) and variable rates (40%).

-The imposition of differential rates by classifying the entire routes into four groups in consideration of operating revenues, maintenance expenses, etc. by route;

- Differential imposition by class of trains

(B) The Plaintiff has accepted the maintenance and repair project plan and budget bill submitted by the Railroad Corporation, examined the implementation plan, instructed the repair of the railway bridge, etc., conducted various directions and reviews related to the maintenance and repair work of the railway, and performed general railroad management work, such as checking all facilities vulnerable to disasters, field surveys and results reports within the railway protection zone, and permission for activities in the railroad protection zone.

(C) On May 29, 2014, on June 10, 2014, the Ministry of Land, Infrastructure and Transport submitted an opinion to the effect that “the Plaintiff is a railroad facility manager under the Framework Act to the Defendant that the Plaintiff is the subject of the management of general railroad facility assets according to an asset management contract. In particular, the Plaintiff is performing the duties of the railroad management agency on behalf of the State in relation to the maintenance and repair of general railroad facilities, such as the establishment of a plan for maintenance and repair of general railroad facilities, inspection and settlement of related budget execution, etc.

(D) From June 2005, the Plaintiff received a tax invoice for the cost of maintenance and repair from the Railroad Corporation in the same manner as the instant tax invoice and paid the value-added tax by deducting the tax amount as the input tax amount. The Defendant conducted a tax investigation with respect to the Plaintiff from June 27, 2008 to August 22, 2008, and subsequently denied the Plaintiff’s input tax deduction and imposed value-added tax on the Plaintiff on the grounds that the assets acquired in the course of maintenance and repair of the railroad facilities, out of the amount paid by the Plaintiff for the cost of maintenance and repair of the railroad facilities, cannot be deducted from the input tax amount subject to the exemption of value-added tax. As seen in the instant case, there was no issue that the instant tax invoice constituted a false tax invoice because

[Reasons for Recognition] Facts without dispute, Gap evidence 1 through 5, 10 through 14, Eul evidence 1 and 4, the purport of the whole pleadings

D. Determination

1) Legal principles on tax invoices different from the fact that the input tax deduction is denied

Article 17(2)2 of the Value-Added Tax Act (amended by Act No. 11608, Jan. 1, 2013; hereinafter referred to as "value-Added Tax Act") provides that the input tax amount shall not be deducted from the output tax amount in cases where all or part of the matters to be entered under Article 16(1)1 through 4 (hereinafter referred to as "necessary entry items") are entered differently from the facts in the tax invoice issued, and Article 16(1)2 of the Value-Added Tax Act provides that the input tax amount shall not be deducted from the output tax amount.

However, the meaning of " different from the fact" refers to a case where the ownership of income, profit, calculation, act or transaction subject to taxation is nominal, and there is another person to whom such income, profit, act or transaction belongs, and the tax law is applied, in light of the purport of Article 14(1) of the Framework Act on National Taxes, which provides that the person to whom such income, profit, or transaction belongs shall be liable to pay taxes, and where the necessary entries in the tax invoice do not coincide with the person to whom the goods or service is actually supplied or the person to whom the goods or service is supplied, the value and time of the transaction, regardless of the formal entries in the transaction contract, etc. made between the parties concerned (see, e.g.

2) The provisions of the Framework Act and the Railroad Facilities Corporation Act

(A) Framework Act (amended by Act No. 11690, Mar. 23, 2013; hereinafter the same) 6

Article 19 of the Framework Act provides that the Minister of Land, Infrastructure and Transport shall designate the Minister of Land, Infrastructure and Transport as the Minister of Land, Infrastructure and Transport, and the Minister of Land, Infrastructure and Transport may have the Plaintiff conduct affairs concerning the construction, management, etc. of railroad facilities on his/her behalf, and the Plaintiff shall be deemed a railroad management agency in the application of the Framework Act and railroad-related Acts within the scope of performing duties by the Minister of Land, Infrastructure and Transport. Article 20 of the Framework Act provides that railroad facilities shall be owned by the State in principle, and the Minister of Land, Infrastructure and Transport shall establish and implement policies such as the construction and management of railroad facilities, the maintenance and repair of railroad facilities, and the maintenance of appropriate conditions, and the Plaintiff shall be established as an organization that performs affairs related to railroad facilities. Article 21 of the Framework Act provides that the Minister of Land, Infrastructure and Transport shall establish and implement policies such as strengthening the competitiveness of the railroad operation sector, the improvement of railroad operation services, and the Minister of Land, Infrastructure and Transport shall establish and implement a railroad operation-related business in an efficient manner.

Article 38 of the Framework Act provides that the Minister of Land, Infrastructure and Transport may entrust part of his/her authority under the Framework Act to the Plaintiff, Railroad Corporation, etc.: Provided, That the duties of maintaining and repairing railroad facilities shall be entrusted to the Railroad Corporation. Meanwhile, Article 3 subparagraph 9 of the Framework Act defines the Plaintiff as the manager of railroad facilities. Article 31 of the Framework Act provides that a person who intends to use railroad facilities shall obtain permission from a management agency or enter into a contract for using railroad facilities with a railroad facility manager, and a railroad facility manager may collect

(B) The Railroad Facilities Corporation Act (amended by Act No. 11690, Mar. 23, 2013; hereinafter the same)

Article 7 of the Railroad Facilities Corporation Act provides that the Corporation carries out projects such as construction and management of railroad facilities, development, management and support of technology for railroad facilities, and Article 8 provides that when the plaintiff carries out projects under Article 7, necessary measures such as establishing a mutual cooperation system with the railroad operator shall be taken, and matters necessary for mutual cooperation and consultation between the plaintiff and the railroad operator, such as plans for construction, maintenance, management and management of railroad facilities, development of station area areas, etc. and implementation methods thereof, shall be determined by Ordinance of the Ministry of Land, Infrastructure

3) Whether the instant tax invoice constitutes a false tax invoice

A) According to the above facts and Article 38 of the Framework Act, the parties to the instant maintenance and repair contract are deemed to be the State (Minister of Land, Infrastructure and Transport) and the Railroad Corporation.

B) However, according to the above facts and the provisions of the Railroad Facilities Management Act, ① the State has established the Plaintiff as an executing organization for the construction and management of railroad facilities, which are owned by the State; ② the Plaintiff comprehensively succeeds to the obligations of the railroad under the Framework Act; registration and other necessary measures; submission of a plan for the management and disposal of railroad assets; ③ Management of railroad facilities, which are the main purpose of the Plaintiff’s construction and management of railroad facilities, with the authority of the Ministry of Land, Infrastructure and Transport for the management and maintenance of the relevant railroad facilities; ③ Management of railroad facilities, which are the Plaintiff’s major purpose of installation and management, shall be deemed to include not only the management of the contract for the railroad facilities, but also the maintenance and repair of the railroad facilities; ③ Management of the railroad facilities, which are the Plaintiff’s major purpose of construction and management of the railroad facilities, under the premise that the construction and management of the railroad facilities would have been entrusted to the Minister of Land, Infrastructure and Transport; and ④ The Plaintiff shall be deemed to have prepared a plan for the maintenance and repair of the railroad facilities, which is in fact suitable for the management authority.

Examining the above circumstances in light of the legal principles as seen earlier, even if the State was a party to the instant maintenance contract, the State entrusted the management of the general railroad facilities and granted the authority and responsibility accordingly to the Plaintiff established by the State as an agency in charge of the affairs related to railroad facilities. Accordingly, the Plaintiff paid the Plaintiff for the maintenance and repair services provided by the Korea Railroad as a content of the railroad assets management services and for the payment of the service charges by offsetting the claim on the railroad tracks, etc. for its own railroad construction. Therefore, it is reasonable to deem that the State was the Plaintiff, even if it was merely the party in the form of the maintenance and repair contract and actually

Therefore, the instant tax invoice is issued as a person who is supplied with the Plaintiff to whom the effect of the maintenance and repair services actually accrues, and its input tax amount should be deducted from the output tax amount because it does not constitute a false tax invoice. Thus, the instant disposition, which denied the input tax deduction, is unlawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is decided as per Disposition by admitting it.