Whether a person who receives a tax invoice is a bona fide trading party who does not know any other fact.

Since aiding and abetting illegal distribution with unregistered petroleum business operators, the imposition of additional tax on the failure to implement the tax invoice is legitimate because the person receiving the tax cannot be deemed a bona fide transaction party because he/she could not be seen as a bona fide transaction party.

Article 16 of the Value-Added Tax Act

1. The request is dismissed.

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

The defendant imposed on the plaintiff on July 6, 2007 the value-added tax of 23,419,120 won, the value-added tax of 27,631,690 won for the first term of 204, the value-added tax of 2004, the value-added tax of 7,390,580 won for the second term of 2004, and the value-added tax of 29,924,070 won for the first term of 205, and the disposition imposed on the plaintiff on the plaintiff on August 3, 2006 shall be revoked.

1. The plaintiff is a corporation that operates crude oil refining and oil sales business, which has its headquarters at ○○○○○. The plaintiff prepared a tax invoice under the name of the oil supplier ("the tax invoice of this case") and reported and paid the value-added tax on a quarterly basis that if the plaintiff supplied 7,65,591,542 won in total from February of 2003 to January of 2005 to 05 to 7 enterprises such as ○○○ Stock Company ("oil supplier"), the value-added tax was imposed on the person who received the supply of 7,65,591,542, and the value-added tax was imposed on the plaintiff pursuant to Article 22 of the Value-Added Tax Act, the value-added tax was imposed on the person who supplied ○○○, not the oil supplier, 200, 306, 207, 207, 306, 204, 207, 207, 206, 2007. 36. 14.

2. Accordingly, the plaintiff asserts that the tax invoice of this case, which was made by the plaintiff, ○○○, and the oil supplier as the oil supplier in light of the type of transaction of the oil supplier, is a tax invoice in accordance with Article 16 of the Value-Added Tax Act, and that even if not, the tax invoice of this case is a oil supplier under the name of the depositor, and that the oil supplier was not aware of the fact that the oil supplier was a disguised supplier by failing to recognize the fact that the oil supplier was a disguised supplier by obtaining a business registration certificate under the name of the oil supplier in the process of the delivery of oil, and thus, the disposition of this case

3. In light of the purport of the argument as a whole in the statement No. 1 through No. 8-15, No. 1 through No. 7, and No. 2, an oil supplier mainly engaged in supplying or selling oil to the ship at Busan, requesting ○○○○ to prepare a so-called purchase tax invoice as it is necessary to distribute oil illegally acquired from foreign-registered ships such as Russia, etc., and paying 10% or 13% of the supply price of the tax invoice to the Plaintiff as commission. ○○○○○○ issued an order for the supply of oil to the ○○○○○○○○○○○ by telephone, and it is difficult to view that the Plaintiff’s use of the tax invoice constitutes a legitimate supply price of the oil to the Plaintiff at the time of issuing the tax invoice to the ○○○○○○○○○○○○○○, which is not a legitimate supply price of the oil to the Plaintiff, and then transfers the remaining money to the Plaintiff under the name of the ○○○, which is not a separate tax invoice.

4. If so, the plaintiff's claim is without merit, and it is so decided as per Disposition.

Relevant Provisions

○ Supply of goods Article 6 of the Value-Added Tax Act

(5) In selling and buying goods on consignment or through an agent, the consignor or the principal shall be considered to have supplied or received goods directly: Provided, That this shall not apply if the consignor or the principal is not identified.

○ Tax Invoice Article 16 of the Value-Added Tax Act

(1) Where an entrepreneur registered as a taxpayer supplies goods or services, he shall deliver an invoice specifying the matters falling under each of the following subparagraphs (hereinafter referred to as "tax invoice") to the person who receives the supply as prescribed by the Presidential Decree: Provided, That in the case as prescribed by the Presidential Decree, the delivery time may vary:

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

2. Registration number of the person who receives;

3. Supply value and value-added tax;

4. Preparation date; and

5. Matters as prescribed by the Presidential Decree other than those under subparagraphs 1 through 4.

(5) Matters necessary for the preparation and delivery of tax invoices other than those under paragraphs (1) and (3) shall be determined by the Presidential Decree.

○ Article 22 of the Value-Added Tax Act

(2) Where an entrepreneur falls under any of the following subparagraphs, the amount equivalent to 1/100 of the value of supply shall be added to the payable tax amount or deducted from the refundable tax amount:

1. If the tax invoice as provided in Article 16 (1) is not delivered, or the requisite entries of the tax invoice on the delivered portion are not wholly or partly entered, or are different from the fact;

Article 53 of the Enforcement Decree of the Value-Added Tax Act

(1) Matters to be entered in the tax invoice under Article 16 (1) 5 of the Act shall be as follows:

1. Address of the supplier;

2. Trade name, name, and address of the person who receives the supply;

2-2. Business attitudes and items of the supplier or the person who receives the supply;

3. Items supplied;

4. Unit price and quantity;

5. Date of supply.

6. Types of transactions;

Article 58 of the Enforcement Decree of the Value-Added Tax Act: Delivery of tax invoice in case of consignment sale

(2) In the case of purchase by consignment purchase or by proxy, the truster shall issue a tax invoice to the person who is supplied with the principal. In this case, the registration number of the trustee or agent shall be stated additionally.

(5) In the case of the proviso of Article 6 (5) of the Act, the provisions of paragraph (1) and (2) shall not be omitted.