The disposition is deemed to be a false tax invoice and purchase tax amount before registration, which is deemed to be an interim payment condition.

If the contents stated in a sales contract support its legitimacy, the burden of proof that they are due to a sales security contract against the plaintiff is not proved by the plaintiff, and the tax invoice constitutes an input tax amount different from the facts or the input tax amount prior to registration.

Article 9 of the Value-Added Tax Act

1. The plaintiff's claim is dismissed.

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

Purport of Claim

The disposition of imposition of value-added tax of KRW 109,723,700 on August 8, 2006 by the Defendant against the Plaintiff on August 8, 2006 shall be revoked.

1. Details of the disposition;

A. On September 6, 2005, the Plaintiff and the Plaintiff’s husband Nonparty completed the registration of ownership transfer with respect to one half of the shares in ○○○○○○○○○-Ground 106 (hereinafter “instant real estate”). On September 12, 2005, after completing the registration of real estate lease business under the sole name (on September 5, 2005, September 5, 2005), the Plaintiff filed a return of value-added tax early refund to the Defendant on the basis of purchase tax invoices of KRW 926,720,000 on September 5, 2005 on the instant real estate received from ○○, a real estate seller, and the Defendant decided to refund value-added tax amounting to the Plaintiff on August 8, 2001.

B. After that, the defendant determined that the real estate in this case was supplied on August 7, 2004 between ○○ and ○○○○○ on the basis of the result of an investigation to verify the source of funds for a high-amount refund of ○○ Regional Tax Office, and that each payment date of the down payment, intermediate payment, and remainder ( October 30, 2004 / April 30, 2005) under the above contract falls under the supply of goods under an interim payment condition under Article 21 (1) 4 of the Enforcement Decree of the Value-Added Tax Act, since each payment date falls under the supply time of goods, the above tax invoice is not deducted for the reason that it constitutes a tax invoice or pre-registration input tax amount, and thus, the correction and notification of KRW 109,723,700 for the second period of August 8, 2006 (hereinafter referred to as the "disposition").

C. On November 3, 2006, the Plaintiff appealed to the Defendant, but was dismissed on December 7, 2007 of the same year. On March 5, 2007, the Plaintiff requested the National Tax Tribunal for the adjudication but was dismissed on June 25 of the same year, and filed the instant lawsuit on September 18 of the same year.

[Reasons for Recognition] Facts without dispute, Gap 3, 4, 15, 16, 17, 18, 19, and Eul 1 and 3

2. The assertion and judgment

A. The plaintiff's assertion

The Plaintiff and ○○○ was supplied with the instant real estate through the sales contract executed on August 30, 2005 with Cho○○ on the basis of the sales contract executed on August 30, 2005, and on September 5, 2005, which was less than 20 days retroactively calculated from the filing date of the application for business registration ( September 12, 2005), and received tax invoices for the supply of the instant real estate and received early refund of value-added tax. The sales contract concluded on August 7, 2004 between ○○ and ○○○○ was the sales security contract executed for the purpose of securing the loan amount of KRW 90 million, and its effect has expired after the conclusion of the sales contract. Thus, the Defendant’s disposition of the instant real estate was unlawful.

B. Defendant’s assertion

The Plaintiff and this, ○○, based on the sales contract of August 7, 2004, supplied the instant real estate from ○○. Since the sales contract of August 30, 2005 was made for the purpose of deducting the input tax amount before the registration, the Plaintiff’s above assertion is without merit.

C. Relevant statutes

It is as shown in the attached Form.

D. Determination

1) Although the Plaintiff’s sales contract was 00,000 won for the above 70,000 won for 20,000 won for 20,000 won for the above 40,000 won for the following reasons: (a) the sales contract was prepared between 0,000 and 400,000 won for 20,000 won for the above 40,000 won for the above 70,000 won for the sales contract; (b) the Plaintiff’s sales contract was 60,000 won for the above 10,000 won for 20,000 won for the above 40,000 won for the purpose of 70,000 won for the above 40,000 won for the sales contract (the above 40,000 won for 20,000 won for the above 40,000 won for the above 70,000 won for the sales contract).

2) Therefore, the Defendant’s decision that the instant real estate was supplied based on the sales contract dated August 7, 2004 between ○○ and ○○○○○, and that the date of the payment of the down payment, intermediate payment, and remainder under the said contract is the time of supply for the goods, and thus, the instant disposition, which was made without deducting the input tax amount on the ground that the said tax invoice constitutes an input tax amount on the grounds that the said transaction constitutes a false tax invoice or the pre-registration (On the other hand, the instant disposition is justifiable since the value of supply for the portion of the instant real estate (463,360,000) of ○○, which was not registered as the Plaintiff’s business operator, was reported as the input tax amount and the value-added tax was refunded from the Defendant. However, as long as the disposition of this case is deemed legitimate

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.

annex. Relevant statutes

○ Time of transaction under Article 9 of the Value-Added Tax Act

(1) The time of supply for goods shall be the time provided for in the following subparagraphs:

1. When the goods are delivered, in case where the moving of goods is required;

2. When the goods are made available, in case where the moving of goods is not required; and

3. When the supply of goods is decided, in case where the provisions of subparagraphs 1 and 2 are not applicable.

○ Tax amount paid under Article 17 of the Value-Added Tax Act

(1) omitted.

(2) The input tax amount under the following subparagraphs shall not be deducted from the output tax amount:

1. The input tax amount in case where the list of the total tax invoice by customer is not submitted under Article 20 (1) and (2), in case where the whole or part of the registration numbers or supply values by transaction parties from among the list of the total tax invoice by customer submitted, is not entered or entered differently from the fact, the input tax amount on the portion not entered or entered differently from the fact, excluding the case as prescribed by the

1-2. An input tax amount, in case where the tax invoice as provided in Article 16 (1) and (3) is not delivered, or the whole or part of the matters to be entered under Article 16 (1) 1 through 4 (hereinafter referred to as a “necessary entry item”) is not entered or entered differently from the fact on the delivered tax invoice: Provided, That the input tax amount in such case as prescribed by the Presidential Decree shall be excluded;

2. An input tax amount for expenditure not directly related to the business.

3. An input tax amount on the purchase, lease and maintenance of nonbusiness small automobiles;

3-2. The purchase tax amount related to the disbursement of the entertainment expenses and similar expenses as prescribed by the Presidential Decree;

4. The purchase tax amount related to the business of supplying the services (including the purchase tax amount related to investments) and the land-related purchase tax amount as prescribed by the Presidential Decree; and

5. 제5조제1항의 규정에 의한 등록을 하기 전의 매입세댁. 다만, 대통령령이 정하는 것을 제외한다.

○ Time of supply for goods Article 21 of the Enforcement Decree of the Value-Added Tax Act

(1) The time of supply for goods under Article 9 (2) of the Act shall be as follows:

between 1. up to 3. omitted

4. In a case where the goods are supplied upon completion limit, payment or interim payment terms, or where the goods are continuously supplied with electricity or other goods which cannot be partitioned by a unit of supply, when each part of the supply is ordered to be received from the person concerned;

Article 60 of the Enforcement Decree of the Value-Added Tax Act

(8) The registration under Article 17 (2) 5 of the Act shall be based on the date of application for registration.

(9) The term “those as prescribed by the Presidential Decree” in the proviso of Article 17 (2) 5 of the Act means those within twenty days, counted retroactively from the date of application for registration (Newly Inserted by Presidential Decree No. 15969, Dec. 31,

○ Time of supply for goods or services under Article 9 of the Enforcement Rule of the Value-Added Tax Act

Where the supply of goods or services is made on interim terms of payment under Article 21 (1) 4 of the Decree and subparagraph 2 of Article 22 of the Decree, it shall be as follows:

1. Where the period from the date of making payment of the contract deposit to the date of payment of the balance is not less than 6 months, in cases where the goods or the goods are made available prior to their delivery, or where the service is paid in installments other than the contract deposit before the service is completed