Whether the head of the sales office with no material sales may be deemed the performance of the bookkeeping obligation under the Liquor Tax Act.

It is difficult to deem that a person intentionally violated the book-keeping duty by failing to issue and deliver a tax invoice for alcoholic beverages sold, although the details of alcoholic beverages sold are recorded in the book without being able to be ever and without being able to do so.

Article 15, etc. of the former Liquor Tax Act (amended by March 31, 2005)

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3. The order of the judgment of the court of first instance shall be corrected " May 23, 2005" in paragraph (1) of this Article to " May 23, 2006".

1. Purport of claim

The disposition taken by the defendant against the plaintiff on May 23, 2006 to suspend the sales of alcoholic beverages shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.

1. Details of the instant disposition

A. After completing business registration on January 1, 2004, the Plaintiff obtained a license for comprehensive liquor wholesale business from the Defendant on April 29, 2004, and sold alcoholic beverages other than general consignment and spirits at ○○○ Island.

B. However, on January 13, 2005, the Defendant issued a disposition of revocation of license for a comprehensive liquor wholesale business in accordance with Article 15(2)4 of the Liquor Tax Act on the ground that “the Plaintiff did not issue and deliver sales tax invoices amounting to at least 10% of gross sales during the value-added tax period on January 1, 2004 (from January 1, 2004 to June 30, 2004)” to the Plaintiff.

C. On this issue, the Plaintiff filed an appeal with the National Tax Tribunal for the revocation of the above revocation. On July 28, 2005, the National Tax Tribunal rendered a decision to revoke the above revocation on the ground that the Plaintiff’s gross sales was added up on the basis of the president of the sales market kept at the Plaintiff’s workplace, and that the Plaintiff did not issue the tax invoice only for 9.15% of gross sales as a result of comparison of the total amount of the tax invoice issued during the above taxable period.

D. On May 23, 2006, the Defendant issued a disposition suspending the Plaintiff’s liquor sales business (including four days of suspension due to the cancellation disposition) for three months from June 15, 2006 to September 10, 206 pursuant to Article 86(1) of the Liquor Tax Act on the ground that the Plaintiff’s failure to issue and issue the said tax invoice constitutes Article 15(1)3 of the Liquor Tax Act (the time when the Plaintiff intentionally violated the obligation to enter matters in the book).

E. Meanwhile, the Plaintiff, from January 1, 2004 to June 30, 2004, stored the volume, price, date of sale, customers, etc. of each kind of alcoholic beverage sold in the selling ledger as they are stated and kept.

[Reasons for Recognition] Facts without a partial dispute, Gap 1-9 evidence, Eul 1-3, Eul 2 evidence, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The parties' assertion

The plaintiff can not be interpreted to include the duty to properly enter the transaction matters in the book and the contents that should be furnished with tax invoices that correspond to the contents entered (i.e., entry in the book with the transaction details and the proper issuance and delivery of tax invoices are separate concepts that should be distinguished). Since the plaintiff entered the transaction matters in the book in conformity with the provisions on the entry under the Liquor Tax Act in accordance with the provisions on the entry under the Liquor Tax Act, he asserts that the disposition of this case under the premise that the plaintiff intentionally violated the entry obligation under the Liquor Tax Act is unlawful.

In regard to this, the Defendant asserts that the entry in the entry book as prescribed by the Liquor Tax Act refers to the entry of the details to be entered in the account book of liquor sales issued through a faithful liquor transaction and the details to be entered in the account book. However, the Plaintiff’s failure to issue the tax invoice for the part of alcoholic beverages, which the Plaintiff supplied to the head of the sales ledger, should be deemed as the violation of the entry duty as prescribed by the Liquor Tax Act. In addition, the Plaintiff’s account book on which the tax invoice was not issued, is merely a false entry of abnormal transactions, such as disguised and processed transactions, and it cannot be deemed as

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

(1) In light of the principle of no taxation without law, most of the tax laws and regulations, including the requirements for tax exemption or tax exemption, should be interpreted in accordance with the text of the law, barring special circumstances, and should not be expanded or inferred without reasonable grounds.

(2) First of all, Article 16(1) of the Framework Act on National Taxes that provides the basic and common matters concerning the bookkeeping duty under the Framework Act on National Taxes provides that "where a taxpayer keeps and enters a book under the tax-related Acts, the investigation and decision of the tax base of the national tax shall be based on the book kept and kept and recorded and related documentary evidence; where the contents of the book are different from facts or omitted in the book under the provisions of Article 85-3(1), the government may decide on the basis of the facts investigated by the government; Article 85-3(1) provides that "where a taxpayer investigates and determines a national tax under the provisions of paragraph (1), the taxpayer shall faithfully prepare and keep books and documentary evidence related to all transactions under the conditions as prescribed by each tax-related Act; and Article 85-3(2) provides that "The books and documentary evidence under the provisions of paragraph (1) shall be preserved for five years after the expiration of the statutory due date of return of the national tax for the taxable period in which the relevant transaction is made."

(3) Under such premise, since the Defendant or the National Tax Tribunal calculates the ratio of non-issuance of tax invoices to gross sales based on the Plaintiff’s head of sales office and thus, the Defendant recognized that the Plaintiff actually entered the actual details of transactions and thus, it should be deemed that the Plaintiff was unaware of the fact that the Plaintiff did not properly issue and deliver the tax invoices according to the details of transactions. ② Article 47 of the Liquor Tax Act provides for the entry of the matters concerning sales to liquor sellers in good faith (referred to as the purpose of the Value-Added Tax Act provides for the duty to issue and deliver the tax invoices) to ensure that the Plaintiff violated the duty to faithfully perform the duty to return and pay taxes under the Value-Added Tax Act and the Income Tax Act (referred to as the fact that the Value-Added Tax Act does not stipulate the duty to issue and deliver the tax invoices, and thus, the purport of the duty to issue and deliver the tax invoices is somewhat different from that of the Plaintiff and the Plaintiff’s duty to issue and deliver the tax invoices under Article 47(1)6(1)4) of the Enforcement Decree of the Liquor Tax Act.

(4) Finally, as to the Defendant’s assertion that the Plaintiff’s sales ledger is merely a confidential account book in which abnormal transactions are recorded, there is no evidence to acknowledge this, and rather, according to the above facts, the Plaintiff’s sales president appears to constitute a typical trade book by stating the details of alcoholic beverages sales in full.

3. Conclusion

The defendant's disposition of this case on the ground that the plaintiff violated the book-keeping duty is illegal because it is erroneous in interpreting and applying Articles 15 (1) 3 and 47 of the Liquor Tax Act. Thus, the plaintiff's claim of this case seeking the cancellation of the disposition of this case should be accepted as there are reasonable grounds. Since the judgment of the court of first instance is the same, the defendant's appeal is dismissed. The decision of the court of first instance is dismissed. " May 23, 2005" in paragraph (1) of the decision of the court of first instance is clearly erroneous and correct " May 23, 2006."

Related Acts and subordinate statutes

○ European Liquor Tax Act

Article 15 (Suspension of Sales of Alcoholic Beverages, etc.)

(1) The head of the competent tax office shall, when a person who has obtained a sales business license falls under any of the following subparagraphs, suspend the sales under the conditions as prescribed by the Presidential Decree:

3. Where he intentionally violates the duty of bookkeeping as prescribed in Article 47.

(2) The head of the competent tax office shall, where a licensee of alcoholic beverage sales business falls under any of the following subparagraphs, revoke his license:

4. Where the amount of violation of duties to issue the tax invoices under Article 11-2 (1), (2) or (4) of the Punishment of Tax Evaders Act by taxation period under the Value-Added Tax Act, exceeds 10/100 of the gross sales of alcoholic beverages or the gross purchases of alcoholic beverages;

Article 47 (Book-keeping Obligation)

A manufacturer or vendor of alcoholic beverages, malt or wort shall enter matters concerning manufacture, storage, or sales in books, as prescribed by Presidential Decree.

○ former Enforcement Decree of the Liquor Tax Act (amended by Presidential Decree No. 19336 of Feb. 9, 2006)

Article 61 (Duty of Sales Agents to Make Statements)

(1) A vendor of alcoholic beverages shall enter the following matters in the book pursuant to Article 47 of the Act:

1. The quantity, price, date of entry, and personal information of the person who has obtained by type of alcoholic beverages;

2. Quantity, price, and date of sale by type of alcoholic beverages sold, and personal information of the purchaser;

3. Quantity, price, date of trade, and personal information of the parties to trade of each type of alcoholic beverages, the trade of which is mediated;

4. The end of other matters designated by the chief of competent tax office on storage or sale.