Value-added tax assessment on a actual trader who uses only another person's name;

The value-added tax on scrap metal supplied by the Plaintiff, who is the actual trader, in the name of Nonparty 1, is to be paid by the Plaintiff. Therefore, the Defendant recognized the amount equivalent to the amount of the scrap metal supplied in the name of Nonparty 1, an incorporated association, as the omission amount of sale and the disposition of this case is lawful.

Article 14 of the Framework Act on National Taxes

Plaintiff

The head of Eastern Tax Office

The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

The Defendant’s imposition of value-added tax of KRW 351,136,734 on February 27, 1981 against the Plaintiff on February 27, 1981 shall be revoked.

The costs of lawsuit are assessed against the defendant.

With respect to the establishment of Gap evidence 1-1 through 3 (each tax payment notice), Eul evidence 6-1 through 6 (each receipt), Eul evidence 1-1 through 3 (each decision), Eul evidence 2-1-2, Eul evidence 2-2, Eul evidence 2-3, Eul evidence 2-4, Eul evidence 4-1, 4-1, 4-1, Eul evidence 4-1, 5-2, Eul evidence 7, Eul evidence 9-2, Eul evidence 7, Eul evidence 9-1, Eul evidence 4-1, 7, Eul evidence 9-1, Eul evidence 4-2, Eul evidence 9-1, Eul evidence 7, Eul evidence 9-1, Eul evidence 47, and Eul evidence 9-2, non-party 1, non-party 2, non-party 7, non-party 9-1, non-party 7, non-party 9-1, non-party 9, non-party 2, non-party 9-1, non-party 7, defendant 2.

The plaintiff asserted that the above non-party 1 was supplied to the above non-party 1 corporation, and that it was difficult for the plaintiff to rent the above non-party 1 corporation's office to the non-party 5's non-party 1 corporation, and that the non-party 1 corporation's office was supplied to the non-party 5's non-party 1 corporation's non-party 9's non-party 2's non-party 9's non-party 1 corporation's non-party 9's non-party 9's non-party 1 corporation's non-party 2's non-party 9's non-party 1 corporation's non-party 9's non-party 2's non-party 1 corporation's non-party 9's non-party 2's non-party 1 corporation's non-party 9's non-party 2's non-party 1 corporation's non-party 1's non-party 2's non-party 1 corporation'.

According to the above facts, from September 19 to November 1, 1980, the actual delivery of the scrap metal to the above Incheon Steel shall be deemed to be the plaintiff, not the North Site Division of the above non-party 1 incorporated association, but the above non-party 1 incorporated association, and even if the tax invoice, etc. was issued by the above non-party 1 incorporated association, the value-added tax on the scrap metal supplied in the name of the above non-party 1 incorporated association under the principle of substantial taxation shall be paid by the plaintiff, who is the actual trader. Thus, the amount equivalent to the scrap metal supplied in the name of the North Site Register of the above non-party 1 incorporated association during the above period shall be recognized as the amount of omission of sale, and the tax rate of the Value-Added Tax Act shall be applied as the amount of omission of sale, and the non-delivery and additional tax, etc. shall be lawful. Thus, the plaintiff's assertion that the supply of the scrap metal to the above Incheon

Next, the plaintiff asserts that the value-added tax is an indirect tax and its tax liability becomes extinct if it is collected from the other party to the transaction and paid the value-added tax, so the above non-party 1's North site portion of the above non-party 2 was fully paid the value-added tax on the above payment scrap metal, and thus, it cannot be imposed again against the plaintiff pursuant to the principle of non-taxation among the two. However, as seen above, the actual supplier of the above scrap metal is not the North site portion of the above non-party 1's corporate association but the plaintiff, so long as the above non-party 1's corporate association is not the plaintiff, the plaintiff is liable to pay the value-added tax on the above supply scrap metal. Thus, the plaintiff's assertion

Therefore, the plaintiff's main claim is dismissed as without merit, and the costs of lawsuit are assessed against the losing party and it is so decided as per Disposition.

Judges Yoon Young-chul (Presiding Judge)