If a local owner purchases a vehicle under the name of the company, the person liable to report value-added tax shall be paid.

Where a truster is supplied with goods in the name of a trustee, the truster shall be deemed to have received the goods directly, and the deduction of the input tax amount shall also be made to the truster. The supplier of the goods shall deliver a tax invoice to the truster, but where a tax invoice is delivered to the trustee because the truster is not known, the trustee shall deliver the tax invoice to the truster when the trustee delivers the goods to the truster, and the value-added tax shall be paid. If a local owner purchaser entrusts the purchase of a vehicle to the plaintiff company, the plaintiff company, the trustee, shall deliver a tax invoice to each local owner, the truster, and shall return

Articles 6(5), 16(1), 17(1)1, and 18 of the Value-Added Tax Act

Busan Cargo Transportation Corporation

The director of Busan District Office

Daegu High Court Decision 82Gu99 delivered on April 12, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The plaintiff's grounds of appeal are examined.

According to the reasoning of the judgment below, in full view of the provisions of Articles 6(1) and (5), 16(1), and 17(1)1 of the Value-Added Tax Act, when determining the amount of value-added tax, an entrepreneur’s input tax shall be deducted, or when a truster receives goods under the name of a trustee, the truster shall be deemed to have received the goods directly, and the amount of the input tax shall also be deducted to the truster who is not the trustee. The supplier of the goods shall issue a tax invoice to the truster. If a tax invoice is delivered to the trustee because the truster cannot be identified, the consignee shall pay the value-added tax on the goods to the truster. In this case, the consignee shall pay the value-added tax under Article 18 of the Value-Added Tax Act on the premise that the consignee shall actually purchase the goods and deliver the goods to the transportation business, or the transportation business system and the registration system of the automobile to the Plaintiff Company under the registration of the Plaintiff Company under the name of the name of the truster, and the judgment below shall be justified.

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

Justices Kim Jung-soo (Presiding Justice) and Lee Jong-young's Lee Jong-young