Suwon District Court 2015Guhap6461 (2016.05.03)

Early High Court Decision 2014J 3652 ( October 13, 2015)

If the supplier considers the invoice received from the operator as a false tax invoice and thus deducts the input tax amount, it is legitimate to do so.

In light of the fact that the corporation's meeting minutes of the board of directors of the corporation secured at the time of local verification by the disposition agency, etc., the issue tax invoice issued by the Si event as a supplier is deemed a false tax invoice, and there was no error in imposing the value-added tax by deeming the issue tax invoice as a false tax invoice.

Article 16 (1) of the Value-Added Tax Act

2016Nu6461 Revocation of Disposition of Imposition of Value-Added Tax

The occupation has been transferred so that the exclusive use and disposal of commercial buildings can be carried out.

As such, the plaintiffs shall acquire the commercial buildings of this case from AAA, the disposal authority, and intermediate them.

It is merely a fact that the registration of ownership transfer has been completed by way of registration omitted.

The following is deemed to have been attributed to AA, and thus the supplier of the tax invoice shall be deemed to have been attributed to AA.

Otherwise, the Plaintiff’s assertion that it should be viewed as Do governor is consistent with the purport of substance over form principle.

- - Other

shall not be required.

2. Conclusion

The judgment of the first instance is justifiable. All appeals filed by the plaintiffs are dismissed.

이ㅇㅇ 외 1

Division of land in the family room:

Sector of Building

Total System

Value-Added Value

유ㅇㅇ

HS Heading 109 280,990,00 404,350,000 40,435,000 725,775,000

10 HS heading 400,560,00 576,410,000 57,641,000 1,034,611,000

Socs 681,550,000 980,760,000 98,076,000 1,760,386,000

이ㅇㅇ

301 HS heading 175,010,00 251,840,000 25,184,000 452,034,000

302 HS Heading 193,560,00 278,540,00 27,854,000 49,954,000

303 Of 182,150,00 262,110,00 26,211,000 470,471,000

304 HS heading 288,400,00415,010,000 41,501,000 744,911,000

305 Of 188,550,000 271,340,000 27,134,000 487,024,000

306 HS Heading 92,680,000 133,370,000 13,337,000 239,387,000

Subconference 1,120,350,000 1,612,210,000 161,221,000 2,893,781,00

Total 1,801,90,002,592,970,000 259,297,000 4,654,167,00

“The supply price of KRW 2,893,781,00” of the 2nd 2nd 15th 15th mar is “the supply price of KRW 1,612,210,000.”

The "value of supply" of roads, 17 roads are different from the "value of supply".

○ 3 pages (based on recognition) add “A evidence 7” to the column.

○ 4. 8 pages 8. The following shall be added:

The tax invoice system under the Value-Added Tax Act that adopts the pre-stage tax credit system us

Not only value-added tax but also the tax source of income tax and corporate tax by exposing transactions between the parties.

Inasmuch as it has the function of facilitating the mutual verification between taxpayers, the appropriate exercise of the right to taxation

Goods by a businessman liable to pay value-added tax for easy realization of tax claims

(b) imposes an obligation not to issue or receive a tax invoice without the supply of the service;

An entrepreneur violates this, without any justifiable reason, to issue a tax invoice without supplying goods or services.

In the case of urgency, administrative sanctions are required to impose additional tax on the non-faith of the tax invoice (Supreme Court).

Supreme Court en banc Decision 2002Du5771 Decided November 18, 2004; Supreme Court en banc Decision 2005Du5771 Decided October 13, 2016

See Supreme Court Decision 2926 delivered on January 1, 200

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On the other hand, the former Value-Added Tax Act (amended by Act No. 12113, Dec. 24, 2013) shall apply.

Myeon value-added tax shall be levied on the supply of goods or services, and on the import of goods (Article 4).

C) The supply of goods is the delivery or transfer of goods on all contractual and legal grounds.

Since it means that a business entity sells a building (Article 9(1)), the business entity’s sales contract is made to sell the building.

(2) If the purchase price is liquidated or the registration of transfer is completed in the name of the other party;

Do or the other party to the transaction, as a de facto owner, has the exclusive use and disposition of the building concerned.

If possession was transferred to a third party so that such possession can be made, this constitutes the supply of goods under the Value-Added Tax Act.

(1) The Majority Opinion argues that the transfer of goods is necessary (see, e.g., Supreme Court Decision 2005Du2926, Oct. 13, 2006).

Where goods are not available, the time when the goods are available shall be determined as the time of supply for the goods.

The term "when goods are made available" (Article 15, Paragraph 1, Item 2), and "when goods are made available" means the actual use of goods.

in case the goods supplied are real estate, in principle.

under section 88Nu1745 delivered on March 28, 1989 means the time when such property is ordered to be named (Supreme Court Decision 88Nu1745 delivered on March 28, 198

See Decision 20

○ 4, 9 P. 9'2) Additional "The above evidence" and 10's 10's 10's 10's 10's 10's 10's

In addition, the court's inquiry results on the chief of the Dong branch of the Suhyup Bank are added.

○ 4. 14. The following shall be added:

As alleged by the plaintiffs, Do governor regarding the commercial buildings of this case against AAA

Since the registration of ownership transfer is not completed, it cannot be deemed that the payment in kind is established under the Civil Act.

Do governor, however, in light of the following circumstances, Do governor's instant commercial buildings to AA

Do governor under the Value-Added Tax Act so that exclusive use and disposition can be conducted.

It is reasonable to see that the supply of goods was made to TA.

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The following shall be added to the 5th page 16th page:

The Plaintiffs: (a) part of the construction price from Do governor by AAA, the contractor, Do governor, Do governor

(2) If the Corporation is paid in lieu of payment in lieu of the Corporation under the loan business practices of a financial institution;

Cancellation of payment agreement in kind because it is impossible to obtain a loan on movable property as security, and with the plaintiffs.

Do governor may enter into a new sales contract between Do governor and at the same time AA shall be Do governor.

from the date of acquisition of only the claim for purchase price, but this Court's transfer to the Suup Bank

According to the results of inquiry into the head of the loan, the financial institution shall pay the borrower credit, principal repayment, and secured articles.

The construction of a complex is merely a comprehensive loan examination of the realization of the collateral value of the plaintiffs' claims.

It can be seen that it is not a refusal to grant a loan on the ground that it is a real estate given by an agent in kind.

Ro. The plaintiffs' above assertion cannot be accepted.

○ 7 the following shall be added to the 12 pages 12:

G) As seen earlier, AA shall be subject to the board of directors on May 22, 2013, and Do governor Do governor.

In lieu of the repayment of the construction cost claim, the ownership of the commercial building in this case is transferred to the plaintiffs.

The decision was made to sell the goods to Do governor on the same day, Do governor and the commercial buildings of this case.

The sales contract was concluded between Do governor and Do governor, therefore, AAA for construction services.

AA has supplied the commercial buildings of this case, and around that time, AA has become a de facto owner.

ㅇㅇㅇ세무서장

November 9, 2016

November 30, 2016

1. All appeals filed by the plaintiffs are dismissed. 2. The costs of appeal are assessed against the plaintiffs.

제1심 판결을 취소한다. 피고가 2013. 12. 16. 원고 이ㅇㅇ에 대하여 한 2013년 제1기

Value-added Tax 16,122,100 won for correction and notification and the first period of 2013 for Plaintiff Dong-jin

Value-added tax 9,807,600 won is revoked, respectively.

1. Quotation of judgment of the first instance;

This court's reasoning is identical to the reasoning of the judgment of the first instance except for dismissal or addition of some of the grounds for the judgment of the first instance as follows. Thus, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act

From 2, 00 to 13 parallels are as follows:

가. 주식회사 @@@@@(이하 '@@@@@'라고 한다)는 수원시 광교택지개발지구 내 광교 %%%% Ⅰ(이하 '광교 %%%%'라고 한다)를 신축하는 공사를 시행하면서 2011. 1. 18. 주식회사 경운종합건설(이하 'AAAA'이라 한다)과 사이에 계약금액 12,714,990,200원의 공사도급계약을 체결하였다. @@@@@는 2013. 1. 9. 광교 %%%%%를 완공하여 사용승인을 받아 2013. 1. 25. 소유권보존등기를 마쳤다. 원고 이ㅇㅇ은 2013. 5. 22. 광교 %%%%%의 301호, 302호, 303호, 304호, 305호, 306호를, 원고 유동진은 같은 날 광교 %%%%%의 109호, 110호(이하 '이 사건 상가들'이라고 한다)를 각 매수하여 2013. 6. 7. 소유권이전등기를 마쳤는데, 구체적인 매매대금 내역은 아래 표와 같다.

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Partitioned purchase price (unit: Won)