Daegu District Court 208Guhap1124 ( August 12, 2009)

National High Court 2007Gu5047 (20 December 20, 2008)

Whether a tax invoice has been received or received without a real transaction in relation to the distribution of beverages

The fact that the processing transaction becomes final and conclusive after the distribution process tracking investigation, and the representative who issued the tax invoice at the time also did not supply the Plaintiff's operating company any soft beverage, etc. in the process of the tax investigation as if he supplied the false input tax amount as if he supplied the soft beverage, etc. equivalent to the input tax amount.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. Each disposition taken by the Defendant against the Plaintiff on May 1, 2007 by KRW 1,188,240, and KRW 6,820,880,00 for the second term of 203 against the Plaintiff shall be revoked.

1. Details of the disposition;

A. From February 1, 2001, the Plaintiff operated a wholesale and retail business of soft beverages under the trade name called "DB" from Daegu-gu DB 605-18, and closed down on August 23, 2004, the Plaintiff received a tax invoice of KRW 16,946,926 from the main office of business (hereinafter referred to as "CC beverage") for the second time in February 2003, and deducted the tax invoice of KRW 45,582,162 from BB BB business office (hereinafter referred to as "BB") for the first time in January 2004, by receiving the tax invoice of KRW 45,582,162 from the main office of business (hereinafter referred to as "BB") for the pertinent taxable period.

B. After conducting an investigation of tracking the distribution process of soft beverages, the head of the Dong Daegu Tax Office and the head of the North Daegu Tax Office notified the Defendant of the taxation data that the CCTV beverage and the BB did not actually supply so beverages to the Plaintiff, and that the BB issued the tax invoice of the total of KRW 7,61,216 among the 16,949,926 won, and the tax invoice of KRW 45,582,162 (hereinafter referred to as the “the input tax amount, each of the above input tax amount,” and the tax invoice for the instant input tax amount, including the tax invoice for the instant input tax amount, were hereinafter referred to as the “purchase tax invoice”).

C. On May 1, 2007, the Defendant issued a revised notice of KRW 1,188,240, and value-added tax of KRW 6,820,880,880 for the second term of 203 to the Plaintiff on May 1, 2007, respectively (hereinafter “instant disposition”).

D. The Plaintiff filed a request for a trial with the National Tax Tribunal by dissatisfied with the instant disposition, but the National Tax Tribunal dismissed the Plaintiff’s request on February 20, 2008.

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 2-1, 2, Gap evidence 3-1, 2-2, Eul evidence 1-4, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The Plaintiff, in fact, purchased soft beverages, etc. equivalent to the input tax amount of the instant input tax fromCC beverages and BB and received the purchase tax invoice of the instant case. Therefore, the instant disposition that did not deduct the input tax amount from the output tax amount for each season is unlawful.

(b) Related statutes;

It is as shown in the attached Table related statutes.

C. Determination

을 제2 내지 4호증의 각 1, 2의 각 기재에 변론 전체의 취지를 종합하면, ① 과세관청은 2006.경 전국적으로 실시된 국세청의 청량음료 및 제과업체에 대한 유통과정 추적조사계획에 따라 CC음료와 BBBB에 대한 세무조사를 하였는데, 그 과정에서 CC음료와 BBBB의 실제 매출자료와 CC음료와 BBBB이 부가가치세 신고시 제출한 매출세금계산서 합계표 내역을 대조하여 실거래로 인정되는 부분을 제외하고 남은 매출세금계산서 발행분만을 가공거래로 확정함에 있어 이 사건 매입세금계산서 발행분도 가공거래로 확정된 사실, ② 당시 CC음료의 대표자 정@@과 BBBB의 대표자 이AA 또한 위 세무조사 과정에서 원고 운영의 DD상사에 대해서 실제로 청량음료 등을 공급하지 않았음에도 허위로 이 사건 매입세액 상당의 청량음료 등을 공급한 것처럼 가공하여 이 사건 매입세금계산서를 교부한 것을 시인한 사실을 인정할 수 있고, 갑 제4호증의 1 내지 4, 갑 제5호증의 1 내지 18, 갑 제6, 7호증의 각 기재 및 제1심 법원의 CC음료 주식회사에 대한 사실조회 결과만으로는 원고가 CC음료와 BBBB으로부터 실제로 이 사건 매입세액 상당의 청량음료 등을 매입하고 이 사건 매입세금계산서를 수취하였다는 점을 인정하기 부족하다.

Therefore, it is reasonable to deem that the purchase tax invoice of this case was received through a processing transaction, not a genuine transaction, and the disposition of this case, which was conducted without deducting the input tax amount from the output tax amount for each period, is lawful.

3. Conclusion

The judgment of the court of first instance which dismissed the plaintiff's claim is justifiable, and the plaintiff's appeal is dismissed.