Whether a tax invoice received from data constitutes a processed tax invoice

Since a tax invoice received from data cannot be deemed to have been falsely prepared without real transactions, it is unreasonable to impose tax on the processed tax invoice in this case, because it is difficult to deem that the other party to the payment was proved to have proved to the extent that it is false.

Article 19 (Scope of Deductible Expenses)

Tax amount paid under Article 17 of the Value-Added Tax Act

1. The Defendant’s imposition of value-added tax for the second period of 2002 against the Plaintiff on December 1, 2005 and the imposition of KRW 87,914,130 for the corporate tax of 202 and the corporate tax of 87,914,130 for the second period of 202 shall be revoked.

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

The same shall apply to the order.

1. Details of each disposition of this case;

A. The Plaintiff is a company engaged in data processing and other computer operation-related business in the ○○○○○○○○○○○○○○○○○, which received 10 copies of the following purchase tax invoices (hereinafter “the instant tax invoices”) issued by ○○○ Information Industry Co., Ltd. (hereinafter “○○○”) upon filing a return of the value-added tax for the second term of 2002 and the corporate tax for 2002 business year, and included the value of supply in the deductible expenses.

Date of transaction

Value of Supply

Amount of tax

Total

October 7, 2002

31,652,00 won

3,165,200 won

34,817,200 won

October 21, 2002

23,807,00 won

2,380,700 won

26,187,700 won

October 31, 2002

9,640,000 won

964,000 won

10,604,00 won

November 4, 2002

10,341,00 won

1,034,100 won

1,375,100 won

November 8, 2002

38,163,300 won

3,816,330 won

41,979,630 won

November 15, 2002

18,435,00 won

1,843,500 won

20,278,500 won

November 26, 2002

36,102,00 won

3,610,200 won

39,712,200 won

December 10, 2002

16,040,000 won

1,604,00 won

17,644,00 won

December 17, 2002

28,482,00 won

2,848,200 won

31,330,200 won

December 31, 2002

34,623,00 won

3,462,300 won

38,085,300 won

Total

247,285,300 won

24,728,530 won

272,013,830 won

B. However, on October 1, 2004, the Defendant received notice from the head of ○○ Tax Office having jurisdiction over the ○○ Company that the Defendant filed an accusation on the data. Accordingly, on December 1, 2005, the Defendant decided not to deduct all the input tax amount under the instant tax invoice on the grounds that all the instant tax invoice was received without real transactions, and notified the Plaintiff of correction and notification of KRW 45,018,230 for the amount of value added tax for the second period of 2002, and on the same grounds, decided not to exclude the supply value of the instant tax invoice from deductible expenses, and the Plaintiff corrected and notified the Plaintiff of KRW 87,914,130 for the corporate tax year 202 (hereinafter each of the instant dispositions).

Facts without dispute over the basis of recognition, Gap evidence 1-1, Gap evidence 2-1, Gap evidence 1-2, Gap evidence 11, Eul evidence 1-2, each entry

2. Whether each of the dispositions of this case is legitimate

A. The plaintiff's assertion

The Plaintiff actually purchased computer hardware and parts, such as the tax invoice of this case, from ○○ Company and paid the price in cash. The Defendant’s each disposition of this case, which concluded that all of the tax invoices of this case were false on the grounds that ○ Company is suspected of being data.

(b) Related statutes;

The entries in the attached Table-related statutes are as follows.

C. Determination

(1) In a lawsuit seeking the revocation of a tax imposition disposition, the tax authority bears the burden of proving that the tax invoice is false; thus, the tax authority bears the burden of proving that the tax invoice is false; however, it is proved that the tax invoice reported by the taxpayer is false without real transactions by the defendant who is the tax authority; thus, it is disputed whether the tax invoice is a real cost, and if it is proved to the extent that the taxpayer's purpose of use of the cost claimed by the taxpayer and the other party to the payment are false, it is necessary to prove that it is easy for the taxpayer to present data, such as books and documentary evidence (see, e.g., Supreme Court Decisions 94Nu3407, Jul. 14, 1995; 96Nu8192, Sept. 26, 1997).

(2) However, according to the evidence Nos. 3-1 through 4, 1-2, and 1-2, each of the above facts stated above Nos. 1-2, 1-2, 1-2, 1-2, 1-2, 1-2, 3-2, 1-2, 1-2, 1-2, 1-2, 1-2, 3-2, 1-2, 1-2, 1-2, 1-2, 3-3, 1-2, 1-2, 1-2, 3-2, 1-2, 1-3, 1-2, 1-2, 1-2, 3-3, 1-2, 1-2, 1-2, and 1-3, 1-2, and 1-2, 3-3, 1-2, and 1-3, the Plaintiff purchased each of the above-mentioned, 10-3, 20-3, and 1-3.

(3) Therefore, the burden of proving that the tax invoice of this case is false, is still against the defendant, and there is still a lack to recognize that all of the tax invoice of this case is false only with the entries in the evidence Nos. 3-1 to 4, and Nos. 4 to 6 submitted by the defendant, and there is no other evidence to acknowledge that the tax invoice of this case is false. Accordingly, each of the dispositions of this case is unlawful, and the plaintiff's assertion pointing this out

3. Conclusion

Therefore, the plaintiff's claim seeking the revocation of each disposition of this case is reasonable, and it is so decided as per Disposition by the assent of all participating Justices.

Relevant statutes

Value-Added Tax Act

Article 17 (Payable Tax Amount)

(1) The amount of value-added taxes payable by an entrepreneur (hereinafter referred to as "paid tax amount") shall be the amount computed by deducting the tax amount under the following subparagraphs (hereinafter referred to as "purchase tax amount") from the tax amount on the goods and services supplied by him/her (hereinafter referred to as "sales tax amount"): Provided, That where an input tax amount exceeds the output tax amount, it shall be a refundable tax amount (hereinafter referred to

1. The tax amount for the supply of goods or services used or to be used for his own business;

2. The tax amount for the import of goods used or to be used for his own business; and

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

1. An input tax amount in case where the list of the total tax invoices by customer is not submitted under Article 20 (1) and (2), or the input tax amount on the portion not entered or entered differently from the fact, in case where the whole or part of the registration, defenses or supply values by transaction parties, from among the entry items in the submitted list of the total tax invoices by customer, are not entered or entered differently from the fact: Provided,

1-2. An 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 a “necessary entry item”) 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

Basic Act

Article 14 (Real Taxation)

(1) When the ownership of the income, profit, property, act or transaction subject to taxation is merely nominal and a person to whom such ownership belongs exists, the tax-related Acts shall apply to such person as his/her tax payer.

(2) The provisions on the calculation of tax base in tax-related Acts shall apply according to the substance, notwithstanding the name or form of income, profit, property, act or transaction.

Corporate Tax Act

Article 19 (Scope of Deductible Expenses)

(1) Deductible expenses shall be the amount of losses incurred by transactions which reduce the net assets of a corporation, excluding return of capital or financing, disposition of surplus funds, and what is provided for in this Act.

(2) The losses under the provisions of paragraph (1) shall be losses or expenses generated or spent in connection with the business of a corporation which are generally accepted as normal or directly related to profit, except as otherwise prescribed by this Act and other Acts and subordinate statutes.

(3) Matters necessary for the scope and types of losses under the provisions of paragraphs (1) and (2) shall be prescribed by Presidential Decree.

Enforcement Decree of the former Corporate Tax Act (amended by Presidential Decree No. 17826 of Dec. 30, 2002)

Except as otherwise provided for in the Act and this Decree, the losses under the provisions of Article 19 (1) of the Act shall be those as provided for in the following subparagraphs:

1. The purchase value of raw materials of commodities or manufactured goods sold (not including purchase overcharge amounts and purchase discount amounts under corporate accounting standards) and incidental expenses;

2. The book value at the time of transfer of transferred assets;

3. Personnel expenses;

4. Repair expenses for fixed assets.