Whether the processed tax invoice received from the data market (gold company) is actually traded

It is insufficient to recognize the instant tax invoice as a false tax invoice not accompanied by real transactions only with the evidence investigated on the data, and the revocation of the disposition of imposition is not possible as there is no evidence to prove otherwise.

Article 16 of the Value-Added Tax Act, tax invoice under Article 17 of the Value-Added Tax Act

1. The Defendant’s disposition of imposition of value-added tax for the second period of 201 against the Plaintiff on January 3, 2007 (14,561,074 won, and value-added tax for the first period of 202 (9,774,562) shall be revoked.

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

Cheong-gu Office

The same shall apply to the order.

1. Details of the disposition;

The following facts are not disputed between the parties, or are recognized in the entry of Gap evidence 1-1-2, Gap evidence 1-2, Gap evidence 4-1-7, Gap evidence 5-1, 2, 3, Gap evidence 10, Eul evidence 1-2, Eul evidence 2-1, 2, Eul evidence 3-1, and Eul evidence 2-2.

A. From May 1, 1999, the Plaintiff is a businessman who is operating precious metal retail business with the trade name of ○○○○○-dong 000-12 '○○○○○○'.

B. The Plaintiff received the purchase tax invoice (hereinafter “instant tax invoice”) equivalent to KRW 118,412,040 during the taxable period of value-added tax from 201 to 1,2002 as indicated below from 001 to 2002 from 00, and returned and paid the value-added tax by deducting it as the input tax amount for each taxable period.

List of votes

No.

Taxation Period

Date of transaction

Purchasing(p)

Value of supply (cost)

1

2, 2001

oly 2001.30

1

11,236,364

2

November 20, 2001

〃 4

11,563,559

3

November 29, 2001

〃 4

11,187,878

4

December 12, 2001

〃 4

11,430,303

5

December 26, 2001

〃 4

24,169,696

6

1, 2002

202.01.24

〃 4

24,096,968

7

202.03.08

〃 4

24,727,272

Total

7

18,412,040

C. The Defendant notified the head of ○○○○ Tax Office of the taxation data that the tax invoice was issued without real transaction, and deducted the pertinent input tax amount by deeming the instant tax invoice as a false tax invoice without real transaction. On January 3, 2007, the Defendant notified the Plaintiff on January 3, 2001 of value-added tax 14,561,070 won, and value-added tax 9,774,560 won for the first term portion of value-added tax for the year 2002 (hereinafter “instant disposition”).

D. On February 27, 2007, the Plaintiff appealed against the instant disposition and filed an appeal with the National Tax Tribunal on June 19, 2007, but the National Tax Tribunal dismissed the appeal on August 31, 2007.

2. Whether the disposition is lawful;

A. The plaintiff's assertion

The plaintiff asserts that the disposition of this case by the defendant, which did not deduct the input tax amount, is unlawful on the ground that the plaintiff received the tax invoice of this case without real transactions, on the ground that ○○ △△△△ was an enterprise accused of being suspected of being suspected of having received the tax invoice of this case, even though it actually purchased the present present corresponding to the tax invoice of this case from ○○ △△△, and received the tax invoice of this case by depositing the price

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

As a matter of principle, the tax authority bears the burden of proving whether a transaction, such as the supply of goods or services, which is a taxation requirement under the Value-Added Tax Act, has been conducted, and the burden of proving the supply value, which is the tax base, is the tax authority. The defendant, who is the tax authority, must prove the falsity of the instant tax invoice, on the basis of direct evidence or all the circumstances concerning the fact that the tax invoice is false, that the instant tax invoice is not accompanied by the real transaction (see, e.g.

In light of the above facts, ○○○○○○○○○○○○○○○○○○’s sales of ○○○○○○○○○○○○○○ ”one and two additional statements, ○○○○○○ ○○○ ○○ ” did not carry out an investigation as to the facts charged during the period from March 5, 201 to December 31, 2003, and determined ○○○ ○○ ○○ ○○ ○○ ○○ ○○ ○○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○.

3. Conclusion

Therefore, the defendant's disposition of this case shall be revoked in an unlawful manner, and the plaintiff's claim of this case is reasonable, and it is so decided as per Disposition.

Relevant statutes

[former Value-Added Tax Act (amended by Act No. 8826 of Dec. 31, 2007)

Article 16 (Tax Invoice)

(1) Where an entrepreneur registered as a taxpayer supplies goods or services, he/she shall deliver an invoice stating the following matters (hereinafter referred to as "tax invoice") to the person who receives the supply, as prescribed by Presidential Decree, at the time provided for in Article 9 (where Presidential Decree prescribes otherwise, the time otherwise, such time as prescribed by Presidential Decree). In such cases, a tax invoice may be modified, as prescribed by Presidential Decree, if any ground prescribed by Presidential Decree, such as error or correction, arises

1. Registration number, name or denomination of the businessman who provides;

2. Registration number of the person who receives;

3. Supply value and value-added tax;

4. Date of preparation.

5. Matters as prescribed by the Presidential Decree other than those under subparagraphs 1 through 4.

Article 17 (Payable Tax Amount)

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

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:

1-2. 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 excluded;

Finally.