If goods are purchased without knowing that they are a disguised business operator, the amount of the input tax shall be deducted (affirmative)

In case where an entrepreneur has confirmed the business registration certificate of the opposite contractual party and received a tax invoice based on the transaction, even if the opposite contractual party is proved to be the nominal nominal business operator, etc. due to the investigation by the related agency, if it is possible to regard the relevant trader as a bona fide business operator, no unfavorable disposition such as decision of correction or punishment as a tax offender shall be made

Article 17 of the Value-Added Tax Act

Supreme Court Decision 85Nu211 Decided July 9, 1985

Plaintiff 1 and 2 others, Counsel for the plaintiff-appellee

The Director of the Korean Tax Office

Seoul High Court Decision 85Gu35 decided July 2, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The defendant's ground of appeal Nos. 1 and 2 are collected together.

According to the reasoning of the judgment below, the court below acknowledged the fact that the plaintiffs, who conduct the iron re-manufacturing business with the trade name called ○○○ Industrial Complex, obtained the macro evidence and registered the business in the name of Nonparty 1 in Yeongdeungpo-gu Seoul Metropolitan Government ( Address omitted), and purchased 48,540 kilograms of scrap metal over three occasions from Nonparty 2, who operates the steel re-manufacturing business in the name of Nonparty 1 and purchased 48,540 kilograms of scrap metal over three times in October 1982, and completed and delivered three copies of tax invoices. In light of the evidence of the court below, the determination of the facts by the court below is just, and it cannot be said that there is any error of law due to the violation of the rules of evidence.

In a case where an entrepreneur confirms the business registration certificate of the opposite contractual party and receives a tax invoice based on the transaction, even if the opposite contractual party is proved to be a nominal nominal business operator, etc. due to the investigation by the related agency, when the relevant trader can be seen as a bona fide business operator, no disadvantageous disposition such as decision of correction or punishment as a tax offender cannot be made, and the relevant input tax

Therefore, the court below's decision that denied the input tax deduction for three copies of the above tax invoice and decided to revise the value-added tax on the same purport is just and there is no illegality in the decision of the court below. There is no ground for appeal.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Chang-chul (Presiding Justice)