The propriety of the disposition denying the zero tax return on the basis of defective loading certificates offered to overseas ships.

In full view of the fact that the contents of the oil supply certificate and the loading certificate prepared in relation to the supply of fuel oil for ships are false, it is reasonable to view that the Plaintiff Company directly knew that the contents of the shipment completion certificate issued for the application of zero tax rate are false.

Article 11 of the Value-Added Tax Act

Article 26 of the Enforcement Decree of the Value Added Tax Act

1. All of the plaintiff's claims are dismissed.

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

The Defendant’s imposition of the value-added tax (including the additional tax) for the second term of 2003 against the Plaintiff on February 7, 2007 and the imposition of the value-added tax (including the additional tax) for the second term of 2003,872,530 and the first term of 1, 2004 shall be revoked.

1. In the case of disposition:

A. In 2003 and 2004, ○○○○○○○○○○ Date Co., Ltd. (hereinafter referred to as “○○○○○○○ Date”) who has engaged in the export and import of petroleum products and wholesale and retail business, filed a declaration of value-added tax that sold a total of KRW 7,830,775 won of ship fuel oil totaling KRW 2,343,875,775 to ○○○○ Shipping Co., Ltd. (hereinafter referred to as “○○○ Shipping”) and ○○○○○ Shipping Co., Ltd. (hereinafter referred to as “○○○○○○”) selling at zero-rate tax rate.

B. As to this, the Defendant did not have any actual transaction with ○○○○○ Date on February 2003 and January 2004. The Defendant denied the application of zero-rate tax under the Value-Added Tax Act on the ground that the fuel oil supplied by ○○○○ Date was not supplied to an overseas navigation vessel subject to the actual zero-rate tax, but was used for domestic use. On February 9, 2007, the Defendant corrected and notified the value-added tax amounting to KRW 463,872,530 (including additional tax amounting to KRW 178,183,968) and value-added tax amounting to KRW 36,850,200 (including additional tax amounting to KRW 107,560,023) for the first year of January 2004 (hereinafter the instant disposition) (hereinafter referred to as “instant disposition”).

C. On April 12, 2007, 2007, ○○○○○○ Date was dissatisfied with it and filed a request for examination with the National Tax Tribunal, but it was dismissed by the National Tax Tribunal on November 1, 2007.

D. Meanwhile, the Plaintiff, a company engaged in the business of producing, transporting, distributing, and selling land, petroleum energy, etc. in a group, was merged with “○○○○ M&C service company (former trade name: ○○○○○ M&C corporation)” on January 11, 2008.

[Basis] Evidence Nos. 1-1, 2, A 2-4, Gap evidence Nos. 5-1, 2-2, Eul evidence Nos. 2-1, 2-2, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion

For the following reasons, the instant disposition is unlawful, and thus must be revoked.

(1)OOOOO only supplied ship fuel oil subject to zero-rate tax rate for export purposes, and duly reported with legal documents, and merely is a bona fide trading party with no knowledge of any defect in the process of issuing the loading certificate of the exported goods to be refunded or whether the supplied fuel oil has been actually exported, and thus cannot be held liable to the Plaintiff with respect to the supply of ship fuel oil of this case, which is subject to zero-rate tax.

(2) The loading confirmation of the instant export goods subject to refund of fuel oil is issued by Busan Customs, which is the tax authority, and the tax authority is responsible for the adequacy of the contents or confirmation of facts, and as ○○○○○, the tax authority trusted that it issued a lawful confirmation and filed a value-added tax return on the basis of the trust that the tax authority fulfilled its duty of care. Thus, the instant disposition imposing liability on the ○○○○○, which was trusted in the process of issuing the confirmation, is contrary to the principle of trust and good faith.

(3) Even if the supply of fuel oil for the instant vessel is not subject to zero-rate tax, 000OOOOO was recognized as a transaction subject to zero-rate tax and reported the value-added tax, and thus, it is only active to a bona fide trading party that does not have any reason for recognizing it as a transaction subject to zero-rate tax, and in such a case, the penalty tax cannot be imposed upon 00OOOO days by asking for responsibility for negligence. Therefore, the

(b) Related statutes;

Article 11 of the Value-Added Tax Act

Article 26 of the Enforcement Decree of the Value Added Tax Act

(c) Fact of recognition;

(1) Generally, the process of supplying fuel oil on the 0000-day vessel was as follows.

(A) When a vessel navigating in a foreign country makes a request for oil supply to a shipping company (○○ or ○○ Shipping), the shipping company shall make the Rayer Co., Ltd. ○○ Sea (hereinafter referred to as “○○○ Sea”) order in order to ○○OO. Once the order becomes final and conclusive, ○○ Sea shall issue an invoice to the shipping company via ○○○ Sea level and receive the payment from the shipping company via ○○ Sea level.

(B) Upon completion of the settlement of the price, ○○○○OO had the order of shipment to the oil reservoir (OOO) and had the oil station (OOOO), supplied the oil to the oil station (OOOO), supplied the oil directly to the ship sailing from the oil reservoir and supplied the oil directly to the ship sailing to the foreign country, supplied the oil from the captain of the ship supplied with the oil, and submitted the certificate of oil supply to the 00OOOOOOOO through the oil company upon receipt of the certificate of oil supply from the captain of the ship supplied with the oil.

(C) ○○○OO shall submit a value-added tax return to the competent tax office along with a certificate of oil supply issued by the captain of the vessel supplied with oil and a certificate of loading of the goods subject to refund issued by the head of the competent customs office (hereinafter referred to as “certificate of loading”).

(2) In relation to the instant vessel fuel oil supply transaction, ○○○○○○○, ordering the instant vessel fuel oil supply to pay the price. However, the agreement on the supply of fuel oil between ○○○○ and ○○○○○○○○○○, which entered the ship’s ship into an agreement on the premise that the final consumer is an overseas navigation ship from the beginning. The agreement on the supply of fuel oil between the instant vessel and the instant vessel is entered as a supplier on the loading certificate, and the filing of a value-added tax report is not ○○○○○, but rather ○○○○, the main supplier of the ship’s fuel oil supply is ○○○○, and ○○○○ is merely a so-called “○○○○○,” which takes charge of mediating the supply of ship fuel oil between the instant vessel’s

(3) Pursuant to the above contract, ○○○○○ Date entered into a maritime oil supply service contract with ○○○○○, Inc. (hereinafter referred to as “Oilday”). Under the above contract, ○○○○○○, a person acting on behalf of ○○○○○, and the main contents of the above service contract are as follows.

A maritime oil supply service contract.

Article 1 (Scope of Services) The scope of services to be provided under this Agreement by OO shall include the receipt, transportation, storage, and vessel oil of products.

Article 4 (Obligation of Notice)

(a) The ○○○ shall supply a vessel designated by the ○○○○ Day with a fixed quantity of the product.

(b) Oilday shall take all measures in good faith so that appropriate oil supply services can be performed by making occasional contact with the ship's side prior to the implementation of oil supply.

Article 5 (Other Obligations)

(a) Obligation to maintain equipment and facilities;

OOil must maintain the equipment and facilities used in the performance of the services under this contract in the highest condition.

(b) Other duties to provide services;

OOil shall prepare a shipment certificate and other customs documents for services in accordance with the relevant Acts and subordinate statutes and shall perform all the reporting duties to the relevant authorities.

(4) Generally, a loading confirmation shall be issued through a procedure in which a public official in charge of the customs office concerned prepares an oil supply certificate on the basis of the above oil supply certificate, if a person seeking to supply an oil to an overseas navigation vessel reports the supply of the oil first to the customs office, stating the identity of the supplier and the person being supplied with the oil. After loading the oil to the vessel, the captain obtains a certificate of oil supply confirmed by the captain of the vessel

(5) During the taxable period of February 2, 2003 and January 2004, 2004, the value-added tax was reported on the sales of KRW 2,343,875,775 (2 period 4,581,251 liter, January 3, 2004, 3,249,681 liter) to ○○○○○○○○○○○○○○ was not a real transaction with ○○○○○○○○ Shipping and ○○○○○○○○○○○ Shipping during the pertinent taxable period, and the certificate of oil supply and the certificate of loading submitted by ○○○○○○○○○○○ was false.

[Reasons for Recognition] Gap 2, 3, 4, 7, 8-1 to 3, 9-1 to 4, 12-1 to 5, 13, 1-1 to 2, and 1-2, and the purport of the whole pleadings

D. Determination

(1) Determination as to the above A(1) argument

According to Article 11(1)4 of the Value-Added Tax Act, Articles 26(1)3, 64(3)5, and 65(2) of the Enforcement Decree of the Value-Added Tax Act, the zero tax rate shall apply to the supply of goods or services supplied to ships sailing a foreign country, and the taxpayer shall submit a shipment certificate issued by the head of the competent customs office in the value-added tax return in order to obtain the zero tax rate. Under the value-added tax system, the application of zero tax rate shall be limited to exports for the prevention of double taxation and shall be limited to domestic consumption, and it shall be limited to cases where foreign exchange management and the collection order of value-added tax are consistent with the national policy purpose of encouraging foreign exchange earnings within the scope not impairing foreign exchange (see, e.g., Supreme Court Decision 83Nu409, Dec. 27, 1983). In light of the above purport of the zero tax rate application and relevant Acts and subordinate statutes, in cases where a false shipment certificate was issued in collusion with a shipment certificate or a shipment certificate with the knowledge that it was sold within Korea without being exported.

In light of the above legal principles, ○○○○○○○ Ship Supply Certificate was merely a brokerage vehicle for the supply of fuel oil between ○○○○ and an overseas navigation (so called “○○○○○”) and the instant vessel supplier shall obtain a loading completion certificate (hereinafter referred to as “loading certificate” in this case) from the customs office on ○○○○ Ship Fuel. Thus, ○○○○○ Ship Supply Certificate, which is a supplier of fuel oil, should be prior to the procedure of obtaining a certificate of supply of fuel oil from the captain of the vessel and submitting it to the customs office. Inasmuch as ○○○○○○○ Ship Supply Certificate, which is a false certificate of supply of fuel oil, is merely a mere mere fact that ○○○○○○ Ship Supply Certificate, which is a mere fact that ○○○○○ Ship Supply Certificate, was issued with a false certificate of supply of fuel oil, it appears that ○○○○ Ship Supply Certificate was an agent’s duty of supply of fuel oil, which appears to have been issued with a false certificate of supply of fuel oil.

(2)The determination of the above A. (2) argument

In order to apply the principle of trust and good faith to tax authorities' acts in tax law, first, the tax authorities must express the public opinion that is the subject of trust to taxpayers, second, the taxpayer should not be responsible for the trust of the tax authority's opinion that the taxpayer is justified, third, the taxpayer must trust the opinion name and engage in the act of what is different from that of the taxpayer. Fourth, the tax authorities' disposition against the opinion name should result in infringing the taxpayer's interest (see, e.g., Supreme Court Decision 98Du2713, Aug. 18, 2000).

With respect to this case, the loading confirmation that the Plaintiff’s assertion falls under the name of a public opinion list is a document that the taxpayer must present a supporting document (oil supply confirmation) to the head of the competent customs office to prove that the supplied goods or services are subject to zero-rate tax rate. The loading confirmation is a document that should be submitted to the tax authority by the head of the competent customs office. The loading confirmation is a document that must be issued by the head of the competent customs office, and it is difficult to regard the aforementioned loading confirmation as the Defendant’s public opinion list that issued the instant disposition. Moreover, as long as the main cause of the above loading confirmation was the shipment of false oil supply confirmation, it cannot be said that the 0000OO (or 000 which was delegated by the head of the competent customs office on behalf of the head of the competent customs office on behalf of the head of the competent customs office on behalf of the head of the competent customs office on behalf of the head of the competent customs office on behalf of the head of the competent customs office

(3)The determination on the argument above A. (3)

However, in order to facilitate the exercise of taxation rights and the realization of tax claims, additional tax under tax law is an administrative sanction imposed as prescribed by the Act in cases where a taxpayer violates a tax return, tax liability, etc. as prescribed by the Act without justifiable grounds, unless there is any justifiable reason not to mislead the taxpayer into neglecting his/her obligations (see, e.g., Supreme Court Decision 3515, Aug. 20, 199).

With respect to this case, although the fuel oil of this case is not actually supplied to a ship navigating to a foreign country, the fact that the 0000000 reported to be subject to zero tax rate based on a defective loading certificate issued in the state of false entries due to the reasons attributable to himself is as seen earlier. If the circumstances are different, it is illegal and unfair to impose the liability for additional tax on 000 00 00 00 00 00 00 00 , and it cannot be deemed that there is no justifiable reason that it is not attributable to the negligence of duty on 0 00 00 00 , or that there is no justifiable reason that it is not attributable to the negligence of duty.

3. Conclusion

Then, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.