207Guhap5756 Disposition of revocation of Disposition of Imposition of Value-Added Tax

Plaintiff:

Kimpo-si (hereinafter referred to as "Spo-si")

Law Firm Doz.

Attorney Lee In-bok

the director of the tax office of Western

Litigation Performers;

August 21, 2008

September 11, 2008

1. The Defendant’s imposition of value-added tax for the first term of April 16, 200 on the Plaintiff on April 16, 2007, including KRW 12, 594, 040, value-added tax for the second term of 200, value-added tax for the second term of 200, KRW 22, 179, 150, value-added tax for the first term of 201, and KRW 18, 570, and 270 for the first term of 201 shall be revoked.

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

The order is as set forth in the text.

1. Details of the disposition;

A. The plaintiff is a business operator engaged in the business of manufacturing synthetic resin with the trade name called "○○" from Kimpo-si (hereinafter omitted), and ○○-si during each taxable period from the first half to the first half of 2001.

After receiving a purchase tax invoice (hereinafter “the tax invoice of this case”) equivalent to KRW 229,5,00 in total amount of KRW 82,70,515,00,00 for the first term portion of 200,000, for the second term portion of 94, 945,000, for the second term portion of 2000, and for the first term portion of 229,515,000, for the first term portion of 2001, the amount of each purchase tax on the said tax invoice was deducted as the input tax amount for each taxable period, and then filed a value-added tax return by deducting the amount of each purchase tax on the said tax invoice as the input tax amount for each taxable period.

B. The Defendant issued a tax invoice without real transaction. Since the above maximum ○○○ issued the tax invoice without real transaction, the instant tax invoice shall also be deemed to be a tax invoice different from the fact that it was issued without real transaction, and the input tax amount shall not be deducted, and on April 16, 2007, on the Plaintiff, on April 16, 200, value-added tax for the first term of 12, 594, 040 won, value-added tax for the second term of 200, value-added tax for 200, 179, 150 won, and value-added tax for the first term of 201, and 18, 570,270 won for the first term of 201 (hereinafter “instant disposition”).

C. The plaintiff appealed and filed an appeal with the National Tax Tribunal on June 19, 2007, but the National Tax Tribunal dismissed the appeal on September 12, 2007.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 3, Eul evidence No. 1 (including branch numbers), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Party’s assertion

The Defendant: (a) the Plaintiff processed and purchased the instant tax invoice from the largest ○○○; and (b) such conduct constitutes fraud and other unlawful acts, and thus, the exclusion period for imposition of value-added tax is ten years, not more than five years, and thus, the instant disposition is lawful; (c) the Plaintiff asserted that the instant disposition is lawful; and (d) the Plaintiff’s tax liability for the Plaintiff was extinguished after five years from the exclusion period for imposition of value-added tax at the time when the Defendant imposed the instant disposition; and (b) the Defendant, five years

After taxation, the instant tax invoice was determined as a tax invoice for a processed transaction without any on-site investigation and without any on-site investigation, and thus, did not sufficiently prove that the instant tax invoice was issued without a real transaction. Therefore, the instant disposition is in violation of the principle of taxation on the ground that the instant tax invoice was issued.

(b) Related statutes;

As shown in the attached Form.

C. Determination

(1) Article 26-2(1) of the Framework Act on National Taxes provides for the exclusion period of the imposition of national taxes. Article 26-2(1) of the Framework Act on National Taxes provides for the exclusion period of the imposition of national taxes and provides for ten years from the date on which the national tax is assessable if the taxpayer evades, deducts, or deducts the national tax by deceit or other unlawful means, and seven years from the date on which the national tax is assessable if the taxpayer fails to file the tax base return within the statutory due date of return, and five years from the date on which the national tax is assessable if the taxpayer does not fall under subparagraphs 1 and 2 (Article 26-2(1)1 of the Framework Act on National Taxes (Article 26-2(1)1) provides for five years from the date on which the national tax is assessable if the taxpayer does not file the tax base return within the statutory due date of return. See Article 26-2(1) of the Punishment of Tax Evaders Act with the intention of tax evasion, including fraudulent and other unlawful acts.

(2) According to the records of the health class, Eul evidence Nos. 2, 3, 7, 8, and 9 (including number) with respect to this case, and the fact-finding with respect to the president of the National Bank of this Court, ○○, the Plaintiff’s purchase source, is the highest ○○.

On August 31, 1998, Kimpo-si (hereinafter omitted) registered its business for the purpose of manufacturing synthetic resin, etc. with the name of " ○○○" and then closed its business on September 30, 2001, and 709,041,000 won in total until the closure of its business from January 28, 200 to 88% of the amount equivalent to 00,000 won in total, processed its purchase from the above 30,000 won in data. While the defendant was conducting the above investigation on maximum 0,000 won, it is difficult to recognize that the plaintiff was 0,000 won in total on the face of 10,000 won in total on the face of 30,000 won in data, it is difficult to recognize that the plaintiff was 1,000 won in total on the face of 0,000 won in the face of 20,000 won in the face of 1.5.

Therefore, the exclusion period for value-added tax, which is the disposition in this case, shall be five years, and the defendant's disposition in this case was made five years after the following day of July 25, 200, which is the period for each final return, and January 25, 2001, and July 25, 2001, which is obvious, it is unlawful for the defendant's disposition in this case with the exclusion period for national tax imposition imposed.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified, and all of them are accepted, and it is so decided as per Disposition.

Judges of the presiding judge

Judges

Judges

Related Acts and subordinate statutes

[Valued Tax Act]

Article 17 (Amount of Tax to be Paid)

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

1-2. The 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 the “necessary rematters”) 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;

[Framework Act on National Taxes]

Article 26 (Extinguishment of Liability for Tax Payment)

The liability to pay national taxes, surcharges, or expenses for disposition on default shall expire in any of the following cases:

2. When the period in which the national tax may be assessed under Article 26-2 expires without any assessment; and

Article 26-2 (Period for Excluding Imposition of National Taxes)

(1) No national tax may be assessed after the period prescribed in the following subparagraphs expires:

1. For 10 years from the date on which the national tax is assessable, in case where a taxpayer evades the national tax or obtains a deduction by falsity or other unlawful means;

2. If the taxpayer fails to file a written tax base return within the legal return term, for seven years from the day on which the national tax is assessable;

3. If a taxpayer does not fall under subparagraphs 1 and 2 above, for five years from the date on which the national tax is assessable (Keeping and preserving books, etc.).

(1) A taxpayer shall prepare and keep faithfully books and documentary evidence related to all transactions, as prescribed by each tax-related Act.

(2) The books and documentary evidence as referred to in paragraph (1) shall be preserved for five years after the expiry of the legal return term of the relevant national tax for the taxable period in which relevant transactions are made.

Finally.