Appellate Court 2017Ch2263 ( October 13, 2017)

It is not permissible to add reasons different from those for bad debt tax credit applied by the supplier as a reason for the rectification of value-added tax.

It is not permissible to add reasons different from those for bad debt tax credit applied by the supplier as a reason for the disposition of rectification of value-added tax, and only by the decision of authorization of the rehabilitation plan, the rights of the creditors of this case cannot be viewed as a claim that becomes irrecoverable, and when dividends are determined by the decision and notification of the last amount of dividends, the amount of the remaining claims of this case, which became impossible to recover

Article 45 (1) of the Value-Added Tax Act (Special Cases concerning Deduction of Bad Debts)

Article 19-2 (1) of the Enforcement Decree of the Corporate Tax Act as non-deductible expenses

2017Guhap4130 Disposition to revoke the imposition of value-added tax

Bankruptcy Trustee, AA Asset Management Corporation, AB, AB

CC director of the tax office

February 27, 2019

April 5, 2019

1. Value-added tax on the second term portion of 2015 that the Defendant provided to the Plaintiff on October 00, 2017 (additional tax) KRW 000,000,000 for the second term portion of 2015

(B) Each disposition of imposition of value-added tax of KRW 00,000,000 for the first period of 2016 shall be revoked.

2. The plaintiff's remaining claims are dismissed.

3. Of the litigation costs, 40% is borne by the Plaintiff, and the remainder is borne by the Defendant, respectively.

Cheong-gu Office

The disposition of imposition of value-added tax of KRW 00,000,000 for the first quarter of 2015 against the Plaintiff on October 00, 2017 shall be revoked.

1. Details of the disposition;

A. AA Co., Ltd. (hereinafter “AA”) was a corporation that engaged in the manufacture, processing, and sale of electronic equipment, machinery, apparatus, and accessories, the manufacture, processing, and sale of communications machinery, apparatus, and accessories, and the corporation that applied for the commencement of rehabilitation procedures to SeoulD District Court on October 0, 2014, and received a decision to commence rehabilitation procedures on October 00, 2015 (2014 hap000, hereinafter “instant rehabilitation plan”). Pursuant to the instant rehabilitation plan, the company, prior to the division, was a corporation that was divided in order to sell, or sell, telecommunications machinery, apparatus, and accessories, and a corporation that was newly incorporated in the instant rehabilitation plan for the purpose of maintaining the identity with the company prior to the division (hereinafter “existing company”). The details of the instant rehabilitation plan were as follows:

Part II Summary of the rehabilitation proposal

SECTION C: Summary of resources of performance, change of rights and methods of performance

5. Additional repayment for remaining rehabilitation security rights and rehabilitation claims;

The remaining rehabilitation security rights and remaining rehabilitation claims after repayment of rehabilitation security rights and rehabilitation claims with the acquisition price (00,000,000,000) of the newly incorporated company as the financial resources for repayment shall be repaid through the realization of remaining assets in the bankruptcy proceedings of the surviving company after the completion of the rehabilitation procedures.

The proceeds from the disposal of the EE factory and EE factory related assets remaining in the company surviving a division, and the proceeds from the disposal of the deposit related to the lease of A/S Center are plans to be used as financial resources for repayment for the remaining claims through bankruptcy procedures, and the book value as of June 30, 2015 of the divided surviving company may be changed in the future, but may be changed in the future.

Part III Methods of changing and repaying rights for rehabilitation security rights and rehabilitation claims

SECTION C: Change of Rights to Rehabilitation Claims and Method of Repayment

2. Obligations for rehabilitation claims and commercial transactions;

(b) Change of rights and method of repayment;

(1) Principal and interest prior to commencement

4.10% of the principal and interest of the finalized bond amount on the date of repayment through the subordinate distribution of the financial resources for the repayment of acceptance price, shall be paid in cash.

(2) The first interest

I begin to exempt the full amount of interest.

Section 9. Establishment and management of Escro Account and additional payments

3. Creation of accounts, deposit of money, or repayment of money;

If there is any remaining amount in Scro account at the time when the cause for repayment of outstanding rehabilitation security rights and rehabilitation claims is no longer likely to occur, such as repayment, etc. according to the results, all of the rights and obligations related to the undetermined rehabilitation security rights and rehabilitation claims becomes final and conclusive, or upon completion of the extinctive prescription, etc., additional payment shall be made in proportion to the balance of the rehabilitation obligations except for the rehabilitation secured creditors and specially related persons, by the end of the second month (if the date is not business, the first business day after the date) of the month in which Scro end falls, using the balance remaining from the balance after deducting all of the expenses related to Scro-related

CHAPTER 10 Division of Company

Section A: General Matters

1. The purpose of the division;

The purpose of division is to establish a management system suitable for the division subject to division, such as the manufacture and sale of electrical and telecommunications equipment, and thereby to strengthen the expertise of the overseas business sector centered on the division; and to achieve prompt business normalization by strengthening the business value through improving the management efficiency and improving the financial structure.

A debtor (referring to a company before division) transfers 100% of shares to an acquirer of a newly incorporated company at KRW 000,000 (00,000,000) and repays the rehabilitation obligations corresponding to the stock sale price. After the split-off, the newly incorporated company will terminate the rehabilitation procedures with the permission of the court and normally conduct its business with the permission of the court, and the surviving company will apply for the termination of the rehabilitation procedures after the completion of the repayment of the confirmed claim through the acquisition price. The remaining assets of the surviving company after the split-off and the lease deposits of some A/S Center shall be disposed of through bankruptcy.

2. Method of partition;

(a) The debtor is divided into a surviving company and a newly incorporated company pursuant to Article 212 of the Debtor Rehabilitation and Bankruptcy Act; the debtor's M&A; the debtor's M&A; and the "newly incorporated company by physical division" is established as of the base date of the actual inspection for the company; and the assets transferred to the newly incorporated company are all assets and public interest obligations, excluding EE factory and EE factory related assets, and deposits related to the lease of some A/S center; and the newly incorporated company is incorporated by taking over the entire shares issued by the newly incorporated company by the division;

[Contents of Division]

Classification

Trade Name

Business division

Jinay

A surviving corporation after division

Stock Company

AA Asset Management

Asset management

A petition for bankruptcy after the completion of rehabilitation procedures after repayment of confirmed claim with the acquisition price after division;

A newly incorporated company

AA Corporation

Electronic apparatus, and

Manufacture of telecommunications equipment; and

Sales Out of Korea

AA of the corporation that was incorporated by division through the mutual transfer of the company at the time of division.

(f) The rights and obligations arising from the permission, authorization, license or other disposition obtained by the debtor from the administrative agency will be succeeded by the newly incorporated company.

Section C: Matters concerning a newly incorporated company of division

16. The acquirer of a newly incorporated company;

(b) Delivery of share certificates;

The dedicated to the dedicated to the dedicated to the dedicated to the dedicated to the merger (the transferee of the shares of the newly incorporated company) must purchase 100% of the shares issued by the dedicated to the dedicated to the division after paying the final subscription price to the surviving company on the date when the new shares become effective, and the surviving company will issue the share

Section D: Balance sheet immediately after subdivision

Section D: Balance sheet immediately after subdivision

Subjects

Company before division

corporation after division

AA Corporation

A surviving corporation after division

A newly incorporated company

AA Asset Management Co., Ltd.

AA Corporation

Total Assets System

00,000,000,000

00,000,000,000

00,000,000,000

Total Amount of liabilities

0,000,000,000,000

00,000,000,000

00,000,000,000

Total Capital System

(00,000,000,000)

(00,000,000,000)

00,000,000,000

Total amount of liabilities and capital stock

00,000,000,000

00,000,000,000

00,000,000,000

B. According to the instant rehabilitation plan, cash reimbursement, etc. was performed for the amount equivalent to 4.1% of the fixed claim amount of commercial transaction creditors, with the exception of KRW 00,000,000,000,000,000, out of the sales price of 100,000,000 shares of the company newly incorporated as a result of the establishment of a division, excluding the operating funds, fees, the minimum operating funds of the company surviving a division, and reserve funds according to exchange rate fluctuations.

C. On October 00, 2016, the SeoulD District Court decided to terminate the rehabilitation procedures of the company prior to the division. On the other hand, according to the statement of financial position as of October 00, 2016 of the company surviving the division as of December 31, 2015, the SeoulD District Court declared bankruptcy against the divided company on the ground that the total amount of assets was approximately KRW 00 billion, while the total amount of liabilities was approximately KRW 00 billion, and the surviving company surviving the division cannot repay the debts that it has received at the time of payment as of December 31, 2015, the company surviving the division was appointed as the bankruptcy trustee of the divided company (No. 2016Hau000).

D. Meanwhile, the creditors of commercial transactions, such as FF, etc., 00 companies that supplied goods or services to the company before the split-off (hereinafter referred to as the "creditors of this case") deemed that the remaining claims (hereinafter referred to as "the remaining claims of this case") excluding the amount equivalent to the above 4.1% of the total 4.1% of the debt repaid in cash in accordance with the rehabilitation plan of this case cannot be recovered as bad debt in the first to the first taxable period of 2015 and 2016, and the creditors of this case received a bad debt tax credit of KRW 0,000,000 (hereinafter referred to as " bad debt tax credit of this case") from the superintendent of the competent tax office, who is the head of the competent tax office of the plaintiff. The grounds for bad debt tax reported to the creditors of this case to the head of the competent tax office

series

No.

Suppliers

Trade Name

Bad debt amount

(A00 won)

Bad Debt Tax Amount

(A00 won)

Taxation Period

Grounds

1

Bank FRF

0,000,000

00,000

1, 2015

Default

2-69

GG Communications et al. and 68

0,000,000

00,000

2015 Second Period

Rehabilitation Act

70

HHHax Co., Ltd.

00,000

0,000

1, 2016

Rehabilitation Act

71-73

Bangladesh Co., Ltd. and 2

00,000

00,000

1, 2016

Bankruptcy

74

JTe Information and Communications

0,000

00

1, 2016

Rehabilitation Act

Total

00,000,000

0,000,000

E. Accordingly, on October 00, 2017, the Defendant issued a notice of correction and correction of KRW 0,000,000 in the aggregate of KRW 0,000,000 in the first quarter of 2015, and KRW 00,000 in the second quarter of 2015, and KRW 0,000 in the first quarter of 200,000 in the first quarter of 2016, and KRW 0,00,000 in the first quarter of 20,000 in the second quarter of 2016 (hereinafter “instant disposition”). The Plaintiff dissatisfied with the first quarter of 2015 through 10,000 in the first quarter of 200,000,00 in the first quarter of 200,000,” and the Tax Tribunal dismissed the Plaintiff’s appeal on October 0, 2017.

G. After the filing of the instant lawsuit, the Defendant added Article 19-2(1)5 of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 27828, Feb. 3, 2017; hereinafter referred to as “former Enforcement Decree of the Corporate Tax Act”) to the grounds for disposition, other than the grounds for the initial disposition that the instant remaining claims fall under subparagraph 5 of Article 19-2(1) of the former Enforcement Decree of the Corporate Tax Act (amended by Presidential Decree No. 27828, Feb. 3, 2017; hereinafter referred to as “Article 19-2(1)8 of the former Enforcement Decree of the Corporate Tax Act (hereinafter referred to as “Article 19-2(1)8 of the former Enforcement Decree”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 6 (including branch numbers for those with additional numbers), 11, Eul evidence Nos. 1 and 2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Summary of the plaintiff's assertion

(1) Additional illegality of a disposition reason

The defendant added the grounds for disposition to the lawsuit in this case, but the additional grounds for disposition are not identical to the original grounds for disposition and basic facts. In addition, a bad debt tax credit can be applied for by a supplier with materials supporting the bad debt tax credit for the final return of value-added tax, and the additional grounds for disposition are not inconsistent with the grounds for bad debt tax credit applied by the creditors in this case, and if the additional grounds for disposition are recognized, the choice of the creditors in this case subject to bad debt tax credit would be infringed. Therefore, the defendant's additional grounds

(2) Regarding the illegality of the instant disposition

① The instant rehabilitation plan was intended to repay the remaining claims through realization of the remaining assets in the bankruptcy procedure, and did not include the content that would cause alteration of rights, such as conversion of investment in, exemption from, and exemption from, the said claims. Therefore, the remaining claims of this case were not impossible to be recovered according to the rehabilitation plan of this case.

② Even if it is possible to add the grounds for disposition, in order for the obligees to obtain a bad debt tax credit due to the reasons set forth in subparagraph 8, the remaining claims of this case fall under the claims which are not collectible due to the obligor’s business discontinuation. A divided surviving company in the position of an obligor does not discontinue its business, and a bankruptcy proceeding for a surviving company in division is in progress, and the fact of impossibility of recovery of the remaining claims of this case has not yet been objectively confirmed without the discontinuation of bankruptcy or bankruptcy closure.

③ In addition, in order to deduct the amount equivalent to the bad debt tax credit from the input tax amount of the company of the divided surviving existence, the creditors of this case, who are the supplier prior to the closure of the company of the divided existence pursuant to Article 45(3) of the Value-Added Tax Act, shall be recognized. Article 5(3) of the Value-Added Tax Act and Article 7(1)2 of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 29535, Feb. 12, 2019; hereinafter referred to as the "former Enforcement Decree of the Value-Added Tax Act") provide for the date of the registration of change of division when the business is discontinued due to the division, the creditors of this case shall be entitled to the bad debt tax credit before October 0, 2015, which is the date of registration of change of the divided existence company, but the creditors of this case shall be entitled to the deduction of the input tax amount for the divided surviving company.

④ Even if the Defendant can deduct the amount equivalent to bad debt tax deduction from the Plaintiff’s input tax amount, the scope should be limited to the Plaintiff’s input tax amount during the pertinent taxable period.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

(1) Determination of illegality in addition to the grounds for disposition

The main sentence of Article 45 (3) of the Value-Added Tax Act (hereinafter "the main sentence of Article 45 (3) of the Act") (where an entrepreneur supplied with goods or services has a bad debt tax amount deducted as an input tax amount under Article 38 in whole or in part from the bad debt tax amount, and the supplier of the goods or services has received a bad debt tax amount deduction under paragraph (1), the entrepreneur supplied with the goods or services shall deduct the relevant bad debt tax amount from his own input tax amount in the taxable period whereto the date when bad debt becomes definite belongs the date when bad debt becomes definite) and Article 87 (3) of the former Enforcement Decree of the Value-Added Tax Act (the main sentence of Article 45 (1) of the Act shall notify the head of the tax office having jurisdiction over the supplier who has received the bad debt tax amount after subtracting the bad debt tax amount from the output tax amount, and the "related bad debt tax amount" in the main sentence of Article 45 (3) of the Act shall be determined or revised under the proviso to the same paragraph if the supplier fails to report the amount equivalent to the bad debt tax amount.

However, as acknowledged earlier, if the creditors of this case acted in the same reason as the bankruptcy, there is a reason other than the reason in subparagraph 5 (FF), and the business discontinuation is decided by the same reason as the bankruptcy, the creditors falling under subparagraph 8 (B). Therefore, the defendant's disposition reason should be allowed to be added to the extent that it is deemed that the reason for disposition is changed in accordance with the initial reason for bad debt as the creditors of this case.

(2) Determination as to whether the instant disposition was unlawful

(A) Relevant provisions

Article 45 (1) (main sentence) of the Value-Added Tax Act provides that "where an entrepreneur supplies goods or services subject to the imposition of value-added tax and all or some of credit sales or other sales claims (referring to those including value-added tax) are irrecoverable due to bad debt of a person who receives the supply due to bankruptcy or compulsory execution or other causes prescribed by Presidential Decree, he/she may deduct the bad debt amount from the output tax amount in the taxable period whereto belongs the date when the bad debt becomes final and conclusive, the amount calculated by multiplying the bad debt amount by 10/110 (hereinafter referred to as " bad debt amount")." Article 87 (1) of the former Enforcement Decree of the Value-Added Tax Act provides that "The main sentence of Article 45 (1) of the former Enforcement Decree of the Value-Added Tax Act (Article 55 (2) of the Enforcement Decree of the Income Tax Act and Article 19-2 (1) 5 of the Enforcement Decree of the Corporate Tax Act (Article 8 of the former Enforcement Decree of the Corporate Tax Act)."

Articles 3 and 31 of the Value-Added Tax Act provide that when an entrepreneur supplies goods or services, the entrepreneur shall collect and pay the value-added tax from the person who receives the supply. Thus, in principle, the entrepreneur bears tax liability regardless of whether the entrepreneur actually collects the amount equivalent to the value-added tax from the person who receives the supply (see, e.g., Supreme Court Decisions 90Nu6873, Jul. 12, 1991; 2003Da49153, Feb. 13, 2004). Article 45 of the Value-Added Tax Act provides for a bad debt tax credit system that deducts the bad debt tax from the output tax amount in order to reduce the tax burden, and Article 45(5) of the Act delegates the specific scope of bad debt tax credit to Presidential Decree (see, e.g., Supreme Court Decision 2006Du13855, Apr. 24, 2008).

Article 45 (3) of the Value-Added Tax Act provides that where an entrepreneur in receipt of goods or services has the whole or part of an amount equivalent to a bad debt tax amount deducted as an input tax amount under Article 38, and where the supplier of goods or services has the bad debt tax amount deducted under paragraph (1) before the relevant entrepreneur closes his/her business, the entrepreneur in receipt of the goods or services shall deduct the amount equivalent to the bad debt tax amount from his/her input tax amount in the taxable period whereto belongs the date when the bad debt becomes definite: Provided, That where the entrepreneur in receipt of the supply has not deducted the amount equivalent to the bad debt tax amount, the head of the competent tax office

(B) Determination as to whether it falls under subparagraph 5

Article 252(1) of the Debtor Rehabilitation and Bankruptcy Act (hereinafter " Debtor Rehabilitation Act") provides that the rights of rehabilitation creditors, etc. are substantially changed according to the rehabilitation plan according to the rehabilitation plan. Thus, when it is decided to grant authorization of the rehabilitation plan, the whole or part of the obligations to rehabilitation creditors, etc. are exempted or the time limit is extended pursuant to the provisions of the rehabilitation plan, and where rehabilitation claims or rehabilitation security rights are converted into equity swap, their rights cease to exist at the time of the decision to grant authorization or the rehabilitation plan (see, e.g., Supreme Court Decisions 2002Da20964, Mar. 14, 2003; 2001Da64073, Aug. 22, 2003). Therefore, since the rehabilitation plan is deemed as bad debts under Article 19-2(1)5 of the Enforcement Decree of the Corporate Tax Act, the rights of rehabilitation creditors, etc., which are confirmed by the rehabilitation plan, are presumed as having been directly changed to the existence or amount of interest arising from the rehabilitation claim after the rehabilitation plan.

(C) Determination as to whether it falls under subparagraph 8

1) Relevant legal principles

Article 19-2 (1) 8 of the Enforcement Decree of the Corporate Tax Act provides that "bonds which cannot be recovered due to the debtor's bankruptcy, compulsory execution, execution of punishment, or the discontinuation of business" as one of the bad debts included in deductible expenses in calculating income for each business year of a corporation. The "bonds which cannot be recovered due to the debtor's bankruptcy" refers to the claims that are objectively confirmed due to the debtor's bankruptcy during the business year in which the debtor's bankruptcy was included in deductible expenses. Thus, even if the debtor becomes bankrupt, the whole amount of the claims cannot be deemed to constitute bad debts because the debtor's remaining assets, etc. are not confirmed (see Supreme Court Decision 2004Du13158, Mar. 10, 2005; Supreme Court Decision 2004Du13158, Jun. 16, 2007). However, since the debtor is declared bankrupt, the bankruptcy creditor becomes entitled to dividends in accordance with the finalized amount and order, the amount of the claims cannot be recovered due to only a part of the dividends.

2) Specific determination

Comprehensively taking into account the aforementioned evidence and evidence evidence Nos. 7, 8, 10, 18, 19, and 20 (including paper numbers) as a whole, the following facts: ① at the time the company before division was divided into a surviving company and a newly incorporated company on October 0, 2015, all assets necessary to conduct business, such as manufacturing, processing, and marketing of the existing electronic machinery, appliances, and parts thereof were transferred to the newly incorporated company; and only the discontinuation of business and the progress of bankruptcy proceedings for the surviving company after division was planned;

② From the first quarter of 2016 to the date of authorization for the rehabilitation plan, the company surviving a division reduced the sales. The sales have not occurred in the manufacturing industry. ③ According to the statement of financial position as of December 31, 2015, according to the total assets amounting to approximately 00 billion, while the total assets amounting to approximately 00 billion, the total assets amounting to approximately 00 billion, but the total debts amounting to approximately 00 billion, compared to assets. The Plaintiff reported the first meeting of creditors held on October 00, 2016, before the first meeting of creditors held on October 00, 2016 and the dividend outlook for the bankruptcy claim is about 0 billion won as of the date of bankruptcy. It is anticipated that if the above tax claim becomes final and conclusive not as estate claims, the dividends amount of bankruptcy claims can be distributed to the Defendant, but it is acknowledged that the amount is less than 05%.5%.

However, in full view of the following circumstances revealed in light of the facts acknowledged earlier and the purport of the entire pleadings, it is insufficient to recognize that the aforementioned facts and the evidence presented by the Defendant alone were objectively confirmed as to the remaining claims of this case, and there is no clear evidence to acknowledge otherwise. Therefore, the Defendant’s ground for disposition on this part is unlawful.

① Although the Defendant asserts that the fact that it was impossible to recover the remaining claims of this case was objectively confirmed at the time when the authorization was decided to authorize the rehabilitation plan of this case, it is difficult to conclude that the aforementioned facts and the evidence presented by the Defendant alone, beyond the degree that it is highly likely to make recovery of considerable portion of the remaining claims of this case impossible at the time of the decision to authorize the rehabilitation plan of this case, or that the amount that is impossible to recover was objectively confirmed to a certain extent. Rather, the Plaintiff, a trustee in bankruptcy, at the first creditors meeting held after the bankruptcy was declared against the surviving company.

② As long as there is no sufficient evidence to prove that the remaining claims of this case are not fully distributed even if the bankruptcy procedures are not complied with against the corporation surviving the division, the amount of the remaining claims of this case, which could not be recovered, shall be specified when the dividends are determined by the decision and notification of the last dividend amount.

③ The proviso of Article 45(1) of the Value-Added Tax Act provides that “If the amount of bad debt related to the recovered bad debt is recovered in whole or in part, it shall be added to the amount of output tax in the taxable period to which the date of recovery belongs.” However, it shall be deemed that the provisions suggesting the case where a part of bad debt amount is recovered due to the circumstances after the cause of bad debt tax credit under the Value-Added Tax Act occurred, and it is not reasonable to interpret

(D) Determination as to whether it falls under subparagraph 9

1) The defendant's assertion

The remaining claims of FF Co., Ltd. (hereinafter "FF") that received a bad debt tax credit in the first quarter of 2015, among the remaining remaining claims of this case, fall under "bonds on bills or notes which have been past 6 months from the date of occurrence of the 'CF' prescribed in subparagraph 9', and thus the above claims are subject to bad debt tax deduction.

Therefore, the part of the disposition of this case pertaining to the above amount of claim is legitimate.

2) Specific determination

According to the evidence No. 21-1 and No. 2 of Eul evidence No. 21-2, FF's credit out of the remaining bonds of this case is the total amount of KRW 0,00,000,000 (Chapter 10) and each of the above bills was defaulted between October 0, 2014 and October 00 of the same year. The above Pexco applied for a bad debt tax credit with the date when the bad debt becomes definite as of October 0, 2015 to October 00, 2015, and the reason for bad debt tax credit as of October 00, 2015. The bad debt tax amount of KRW 00,000,000, which is the bad debt tax amount corresponding to the above claim, was deducted from the quarterly sales tax amount of FF in the same taxable period, and the above bad debt tax amount of the plaintiff was deducted from the total debt tax amount of KRW 10,000,000,000 for each quarter of the same taxable period.

(E) Family judgment

Even if the defendant's disposition grounds are allowed on the premise that the deduction of the input tax amount and the imposition of the revised value-added tax are fully possible on the grounds unrelated to the bad debt requested by the supplier, the reason that the "bonds which cannot be recovered due to the discontinuance of the business" cannot be the ground for disposition of this case, unless it is recognized that the remaining claims of this case fall under the grounds of subparagraph 8.

제9호 사유와 관련하여 피고는 이 사건 잔여채권 중 2015년 제2분기 내지 2016년 제1분기에 대손세액공제를 받은 KK아이에스㈜, LL텔레콤㈜, MM산업㈜, ㈜엡NN, ㈜이OO, ㈜PP정보통신, ㈜디지털QQQ, ㈜RR텔레콤, ㈜SS브라이스톤, ㈜TTTT포스원, ㈜UUU에이아이, ㈜VVV서울, ㈜WWW정보통신, ㈜X소리, YYY그룹㈜, ㈜뉴스ZZZ, ㄱㄱ M&P;, ㈜ㄴㄴㄴㄴ칩, ㈜ㄷㄷ뉴스, ㈜ㄹㄹ정보통신, ㈜ㅁㅁㅁ하이테크, ㈜ㅂㅂ디안테크, ㅅㅅ정보통신㈜, ㈜ㅇㅇㅇ칩스, ㈜ㅈㅈ하이텍, ㅊㅊㅊ티㈜, ㈜ㅋㅋ텔레콤(이하 '이 사건 일부 채권자들'이라고 한다)의 잔여 채권 중 전부 혹은 일부는 '제9호'에서 규정하는 '부도발생일 이전에 발생한 중소기업의 외상매출금'에 해당하므로, 위 각 채권이 대손세액공제 대상에 해당한다고 주장하기도 하나, 을 제5호증, 제17호증의 1 내지 26의 각 기재만으로는 이 사건 일부 채권자들의 잔여채권이 중소기업의 외상매출금에 해당한다고 인정하기에 부족하고, 달리 이를 인정할 증거가 없으므로, 위 주장은 이유 없다.

(3) Sub-determination

Therefore, during the instant disposition, the imposition of value-added tax on the first quarter of 2015 related to FF is lawful, and the imposition of value-added tax on the second quarter of 2015 and the first quarter of 2016 related to the remaining creditors except FF among the creditors of the instant case must be revoked in an unlawful manner.

3. Conclusion

Therefore, the plaintiff's claim is justified within the above scope of recognition, and the remaining claims are dismissed as it is without merit. It is so decided as per Disposition.