Seocho 2010west 1806

The fact that a discount is made on the condition of charging at the charging station, etc. shall be deemed to constitute a discount on sales.

Considering the fact that a discount is made on the condition of charging at the charging station, it is reasonable to view that the amount constitutes the amount of direct deduction from the ordinary supply price at the time of the supply of the goods or services in accordance with the quality, quantity, settlement of the supply price, and other supply conditions in the supply of the goods or services. Therefore, it falls under the discount interest.

Article 29 (5) of the Value-Added Tax Act

2012 disposition of revocation of imposition of value-added tax, etc.

AAAAAAA corporation

2.Seoul Director of the Regional Tax Office;

August 14, 2013

August 30, 2013

1. The plaintiff and the plaintiff

(a) Of the OOO(including additional taxes) of the head of the Guro tax office on March 2, 2010 on the first half of 2005, the part exceeding the OOO(including additional taxes), among the OOO(s) of the value-added tax for the second half of 2005, and the OO(s) of the value-added tax for the first half of 2006, among the OO(s) and the OO(s) of the value-added tax for the first half of 2006.

B. On March 4, 2010, the notice of change in the amount of income for the business year 2006 issued by the director of the Seoul Regional Tax Office, each of which exceeds the OOO(BB) and the OO(BB) among the OO(s) of the notice of change in the amount of income for the business year 2007, shall be revoked.

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

The same shall apply to the order.

1. Hearing of the disposition;

A. The Plaintiff is a corporation that runs the retail business of LPG gas filling for vehicles.

B. From August 2009 to October 2009, the director of the Seoul Regional Tax Office: (a) conducted an integrated investigation of corporate tax from 2004 to 2008 by the Plaintiff; and (b) notified the head of the Guro Tax Office of taxation data to the Defendant on the ground that “the Plaintiff omitted the sales amount in 2007 and 2008.”

C. Accordingly, on March 2, 2010, on the part of the Plaintiff, the head of the Gu Tax Office corrected and notified the value-added tax as stated in the “the initial notified tax amount” column among the details of the attached tax, as well as the amount omitted from the sales, and corrected and notified the corporate tax for the business year 2008. On March 4, 2010, the head of the Seoul District Tax Office notified the Plaintiff of the change of the income amount as stated in the “the initial notified tax amount” column among the details of the attached tax.

(d) On May 28, 2010, the plaintiff appealed and tried on May 28, 2010, and on July 31, 2012, "(i) the discount amount paid to corporations, personal taxi business operators, and 15 organizations (including overcharge), and the sales incentive amount (including overcharge) are examined, and the amount confirmed as the sales incentive amount (including overcharge) is excluded from the taxable amount of 1, 207, 2, and 1, 2008, and 2, 2008, corporate tax for the business year 2008 shall be corrected from the taxable amount of the discount amount paid to 15 organizations, and (ii) the corporate tax for the business year 2008 shall be corrected from the taxable amount of the discount amount paid to 15 organizations, and (iii) the representative director shall be deducted from the OOB in the notice of change in the income amount of 208, and the other non-permanent claims shall be dismissed, and the period of appeal shall be lawfully stated in the decision on the grounds for appeal.

E. Accordingly, on August 29, 2012, the head of the Gu Tax Office revised and notified the value-added tax as stated in the separate sheet, and revoked the disposition of corporate tax for the business year 2008, and deducted the OO members from the notice of change of income amount in 2008 (hereinafter “each disposition in this case”).

[Recognizing Facts] The non-contentious facts, Gap evidence 1, 2, and 3 (including natural disaster ) and Eul evidence 1, and the purport of the whole pleadings

2. Whether each of the dispositions of this case is legitimate

(a)the allegation of the plaintiff;

(1) The Plaintiff paid the amount agreed in advance to corporations, taxies, personal taxi service providers, and other organizations (for corporate taxi service providers, OOO personnel per L, personal taxi service providers, and other organizations, OOO personnel per L) according to the monthly gas charging amount, and this constitutes sales accumulated, and must be deducted from each VAT tax base in 2005 and 2006.

(2) The amount of income in the 2006 business year is not recognized as sales reduction, and the amount of income in the 2007 business year is recognized as less than the actual sales discount on the basis of the representative director BB’s confirmation only, and must be reduced.

(b) Related statutes;

It is as shown in the attached Table related statutes.

(c) Fact of recognition;

(1) Conclusion of sales discount agreements and payment of discounts;

(A) On May 1, 2005 and October 26, 2007, the Plaintiff entered into a "sale discount agreement" with taxi business entities, including Dong Transport Co., Ltd. with the following terms and conditions. The Plaintiff, by April 2008, issued a tax invoice at a discounted price by receiving the discounted amount from the 15th day of each month and the last day of each month, and the Plaintiff separately paid the discounted amount on the same day when paying LPG at the time of filling.

원고와 〇〇 간에 〇〇의 영업활동에 필요한 연료인 LPG 제품을 전량 원고의 충전소에서 충전하는 조건으로 이 약정서에 기재된 제반 양정과 조건으로 양 당사자가 아래와 같이 체결한다.

Article 1 (Purpose)

이 약정서는 〇〇의 영업발전을 위하여 〇〇 소유 전 차량의 소유량 가스를 원고로부터 충전하도록 하고, 제5조의 지급기준에 따라 매출 할인금을 지급함을 목적으로 한다.

Article 2 (Definitions of Terms)

'충전량'이란 〇〇이 원고로부터 구매한 제품의 양을 말한다.

Article 3 (Calculation of Grievance Amount)

The amount of filling pursuant to this Agreement shall be determined by the transactional situation list based on the computerized data of the plaintiff (Provided, That the whole quantity shall be limited to vehicles in cash transaction).

Article 4 (Period)

The sales discount under this Agreement shall be paid from the first day of each month to the last day of the year.

Article 5 (Criteria for Payment)

원고는 〇〇에게 다음과 같이 〇〇의 충전량에 대하여 이래의 단가를 계산한 금액을 매출할인금으로 지급한다.

* Payment Unit (unit: Won/L)

Sales discount = OOOO(excluding Lloa- Sejong)

Article 6 (Methods of Payment)

원고는 제5조에 따라 산출된 매출할인금을 지급에 갈음하여 〇〇의 가스대금에서 제공하기로 한다.

(B) The Plaintiff paid LPG gas filling charges to a private taxi business entity or other entity, which belongs to an individual taxi business entity or other organization that agreed verbally, in cash or by card, and after the month, deposited LPG gas charging charges to the personal account of the individual taxi business entity, and other organization. Meanwhile, the Plaintiff lent money to a private taxi business entity on the condition of filling LPG gas, and at the discount rate of LPG won.

(C) As above, the amount paid by the Plaintiff to corporations, personal taxi business operators, and other organizations, including value added tax, are those of the first period of 2005, those of OOO in 2005, those of 205, those of OOO in 2006, those of 2006, those of OOOOO in 2006, those of 1 year 2007, and those of OOOO in 207.

(2) Preparation, etc. of certificates

(A) At the time of the consolidated investigation of corporate tax on October 28, 2009, BB, the representative director, BB, prepared the confirmation document with the director of the Seoul Regional Tax Office as follows:

The plaintiff confirms that in relation to the return of corporate tax and value-added tax from 2005 to 2008, the revenue has been underreported as follows:

Reversion

Amount reported

Underreported amount

(1) Omitted gas sales.

(2) The discount of sale.

(3) The Deputy Commissioner, the Deputy Director

Tobacco, shot machines

(4) Total sum.

1, 2005

OOOE

OOOE

OOOE

OOOE

2, 2005

OOOE

OOOE

OOOE

OOOE

1, 2006

OOOE

OOOE

OOOE

OOOE

OOOE

2, 2006

OOOE

OOOE

OOOE

OOOE

OOOE

1, 2007

OOOE

OOOE

OOOE

OOOE

2, 2007

OOOE

OOOE

OOOE

OOOE

1, 2008

OOOE

OOOE

OOOE

OOOE

2, 2008

OOOE

OOOE

OOOE

OOOE

(B) The director of the Seoul Regional Tax Office originally notified the change in the amount of income (the same as the amount of the first notice of the change in the amount of income in the attached Form) of the amount obtained by deducting the amount of "B" from the aggregate of the No.D. No.42, the amount of "B" and the amount equivalent to the value-added tax.

(3) Value-added tax reporting, etc.

At the time of the return of value-added tax, the Plaintiff reported 2007 and the sales discount amount for the business year 2008 to the tax base of value-added tax, and reported as deductible expenses for non-business expenses.

[Based on Recognition] The names in Gap, 21, 22, 23 (including household numbers), and Eul, 2, 3, and 4, and witness BB, and CCC's testimony, and the purport of the whole pleadings

D. Determination

(1) As to the imposition of value-added tax (2005, and 2006)

(A) The division of discount and sales discount

Article 13(2) and (3) of the Value-Added Tax Act (amended by Act No. 8142 of Dec. 30, 2006), and Article 13(2) of the Value-Added Tax Act (amended by Presidential Decree No. 8142 of Dec. 30, 2006) provide that "the amount of discount for the supply value after the provision of goods or services is not deducted from the tax base," but "the amount of discount for the supply value after the provision of the goods or services is not deducted from the tax base," and "the amount of discount for the supply value under Article 13(2)1 and 2, and 6 of the Value-Added Tax Act (amended by Presidential Decree No. 19892 of Feb. 28, 2007)" means the amount of discount for the supply value under Article 52(2) of the Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 19892 of Feb. 28, 2007).

(b) Application to the instant case

According to the above facts, the plaintiff can be found to have paid 10 won/L among the charged quantities under the condition that "the plaintiff is charged to a corporation, private taxi and private taxi business operator" (OOO/L, OOOO/L, and other organizations: 10 won/L prior to the receipt of the charged amount, and it is not discounted when the accounts are settled or accounts are taken over before the agreed date, and 2, corporate accounting standards, which can be viewed as generally accepted accounting principles in the Republic of Korea, also provide that "the reduction of part of the accounts due to early settlement before the due date," and corporate taxi business operator, etc. provide 0 years of the charged amount regardless of the due date under the prior agreement that "the amount of the charge is not discounted," and the phrase "the sales at the early settlement according to the credit sales agreement," and that "the amount of the charge is not subject to a certain amount under the condition that is not subject to the supply of the goods or services, but under the conditions that are not subject to the supply of the goods or services."

(C) Sub-decisions

Therefore, as shown in the attached list of value-added tax, more than the OOO members among the OOO members of the value-added tax for the first time in 2005, and the OOO members of the 2005 VAT for the second time in 2005, and the OO members of the value-added tax for the first time in 2006, and the OO members of the value-added tax for the second time in 2006 should be revoked.

(2) As to notice of change in income amount (2006, and 2007)

(A) Notice of the change in income amount in the business year 2006

According to the above facts, the amount paid to corporations, taxi business operators, etc. in 2006 is OOO (=OOOO won in 2006 + 2006 OOOOO won in 2006). If the amount omitted in the sale is appropriated as the expense under the income statement and loss statement, it is OOO personnel if the amount omitted in the sale is appropriated as the property.

(B) Notice of change in the amount of income for the business year 2007

According to the above facts, and the amount paid to corporations and taxi business operators in 2007 shall be OOOO(=OOOOwon in 2007 + OOOOwon in 2007). If the amount omitted in sales is appropriated as expenses under the income statement and loss statement and the amount omitted in sales is appropriated as property, it shall be OOO.

(C) Sub-decisions

Therefore, among the notice of change in the amount of income in the business year 2006, the part of the notice of change in the amount of income in the business year 2006 exceeds the OOB(Income BB) and the OOB(Income BB) in the business year 2007.

3. Conclusion

Therefore, the plaintiff's claim is reasonable, and it is decided as per Disposition.