The propriety of this disposition by an independent business entity who sells electric wires on the basis of money deposited into the account

The money deposited into the Plaintiff’s account due to the Plaintiff’s business power is the money received by the supply of electric wires, etc. to the non-party corporation.

Article 14 of the Framework Act on National Taxes and Article 13 of the Value-Added Tax Act

1. The plaintiff's claim is dismissed.

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

The Defendant’s imposition of value-added tax against the Plaintiff on July 4, 2007, KRW 113,310 for the second term of 2004, KRW 704,120 for the first term of 205, and KRW 9,39,610 for the second term of 2005 shall be revoked.

1. Details of the disposition;

A. From September 14, 2004 to December 28, 2005, the Plaintiff transferred KRW 82,535,000 (hereinafter “instant ○○”) to the bank account of ○○○○, which is the Plaintiff or the Plaintiff’s children, from September 14, 2004 to December 28, 2005.

B. While conducting a tax investigation with respect to the non-party company, the defendant found the fact that the amount of this case was transferred from the non-party company to the plaintiff. After the plaintiff independently supplied the non-party company with the goods such as electric wires, etc. for business purposes, the defendant did not report and pay value-added tax on each supply price of KRW 1, 4,986,363 won in 2004, KRW 69,272,727 in 205, and KRW 69,272, and KRW 727 in 205 in 2005, the defendant decided and notified each disposition of imposition of value-added tax on July 4, 2007 (hereinafter referred to as the "disposition of this case").

Facts that there is no basis for recognition, Gap evidence 1 through 4 (including each number for which there are more than one number), evidence 1 through 4, and the purport of the whole pleadings.

2. Whether the disposition is lawful;

A. The plaintiff's assertion

The instant case was that the non-party company purchased goods, such as electric wires, from a third party through the Plaintiff who was a worker employed by the non-party company, and transferred them to the Plaintiff for the payment of the price of the goods. The Plaintiff did not independently supply the goods, such as electric wires, to the non-party company.

Therefore, the disposition of this case taken by the Plaintiff regarding the supply of goods independently to the non-party company for business is unlawful.

B. Defendant’s assertion

The plaintiff did not have worked as a worker employed by the non-party company. The plaintiff purchased goods such as electric wires from a third party and supplied them independently to the non-party company for business.

C. Facts of recognition

1) The non-party company purchased electric cables, telecommunications cables, general cables, etc. from ○○○○-dong ○○○○○-dong ○○○○ Office ○○ Office ○○○ Office ○○○ Office ○○○○○ Office ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○, etc. and sold them to the electric construction company

2) From November 24, 1989 to June 30, 1992, the Plaintiff engaged in the wholesale business of building materials in the name of ○○○○dong, ○○○○○○○○, ○○○○, and operated ○○○○, ○○○, ○○○, and ○○○○, running an electric material wholesale business from August 30, 1997 to June 15, 1998 at ○○, ○○, ○-dong, ○○, ○○, and ○, ○○, a corporation that operated the wholesale business of electric materials at ○○○, ○○, ○○, ○, and ○○, but there was no business registration at the competent tax office during

3) During the taxable period of the instant disposition, the Plaintiff purchased electric wires and others from a third party and delivered them to the non-party company. The non-party company transferred the instant goods to the bank account of the Plaintiff or the Plaintiff’s children to the bank account of the former ○○○.

4) From June 22, 2006 to August 18, 2006, the Defendant investigated the data on suspicion that he received 2 billion won or more of the processed tax invoices, etc. from the non-party company. At that time, ○○ submitted a written confirmation to the Defendant that “The non-party company purchased the goods of electric wires, etc. from the Plaintiff from September 14, 2004 to December 28, 2005, and transferred the total amount of KRW 82,535,000 from the Plaintiff and the Plaintiff’s former ○ bank account, but failed to receive the purchase tax invoices from the Plaintiff.”

5) Although Nonparty Company reported that it paid wage and salary income to one to three full-time workers when it reported withholding tax on wage and salary income from 2004 to 2005, it did not have reported that it was related to a part-time worker.

6) The witness ○○ appeared as a witness at the date of pleading of this case and testified, unlike the written confirmation mentioned in paragraph (4) above, the non-party company employed the Plaintiff as the business chief of the non-party company from around 2004 to around 2005. The non-party company testified that the non-party company’s purchase of electric wires, etc. from a third party through the Plaintiff was donated to the third party through the pre-O, who is the plaintiff or the plaintiff’s children.

Facts without any dispute over recognition, Eul Nos. 4, 7, 10, Eul No. 6-1, 2, witness assistance ○, and the purport of the whole pleadings.

D. Determination

1) Issues of the instant case

According to the circumstances and the facts of recognition of the above disposition, the plaintiff purchased electric wires and others from a third party, and the plaintiff delivered them to the non-party company, and the non-party company remitted this case to the plaintiff or the plaintiff's her son to the non-party company her son. Accordingly, the issue of this case is whether the plaintiff purchased electric wires and others by acting or acting for the non-party company as the worker of the non-party company as the worker of the non-party company.

2) Whether the Plaintiff independently supplied goods to Nonparty Company for business purposes

However, the plaintiff did not make business registration at the district tax office during the taxable period of the tax disposition of this case as a wholesale and retail business, and the witness Cho ○, who is the actual manager of the non-party company, employed the plaintiff as a daily worker at the date of pleading of this case and the non-party company purchased the goods, such as electric wires, from a third party through the plaintiff during the taxable period of the tax disposition of this case is recognized as above.

However, the fact that the non-party company did not report that the non-party company had been employed or had withheld taxes from the non-party company's income tax at source is acknowledged as above. If the non-party company was to pay the price for the goods to the third party, that is, the plaintiff could submit financial transaction data, etc. as to the fact that the non-party company purchased the above goods from the prior account of the plaintiff or the plaintiff's son and paid the price for the goods to the third party. In addition, if the ○○○ was to purchase the goods from the third party, the non-party company did not appear to have been able to independently verify whether the price for the goods purchased by the plaintiff is within the normal scope or to confirm the price for the goods purchased by it from the non-party company's agent, or that it was difficult for the plaintiff to receive the above evidence from the non-party company's ○○○ as a witness even after the non-party company's testimony was made as a witness on the date of pleading, but the plaintiff's assertion that it was difficult for the plaintiff's account to receive the above evidence.

3) Sub-decisions

Therefore, the disposition of this case on the ground that the plaintiff purchased goods such as electric wires from a third party and supplied them independently to the non-party company for business is legitimate, and the plaintiff's above assertion on a different premise is without merit.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.