The early 2013west 3981, 2014.05.29

Dispositions that impose value-added tax on the basis of false tax invoices are legitimate;

In light of the fact that there is no actual transaction with the supplier on the tax invoice, and the financial evidence and shipping slips that receive the related transaction amounts are likely to be distorted, the disposition imposed on the supplier on the tax invoice shall be deemed to be legitimate.

Article 14 of the Framework Act on National Taxes

2014Guhap12574 Revocation of Disposition of Imposition of Value-Added Tax

AA

Head of Sungbuk Tax Office

December 19, 2014

January 23, 2015

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Each imposition of the value-added tax of KRW 000 (including additional tax), KRW 000 (including additional tax), KRW 2000 (including additional tax), KRW 1 value-added tax of KRW 2009 in 2009, KRW 000 (including additional tax), KRW 000 of the value-added tax of KRW 2009 in 2009, and KRW 000 (including additional tax) in 2009, KRW 1 value-added tax of KRW 2000 in 209, and KRW 1, 2010 (including additional tax) shall be revoked.

1. Disposition; and

가. 원고는 1999. 4. 13.부터 2012. 6. 30.까지 'ㅇㅇ주유소'라는 상호로 유류 도・소매업을 하였다. 원고는 2008년 제1기부터 2010년 제1기까지 부가가치세 과세기간 중 "주식회사 ㅇㅇ에너지(이하ㅇㅇ에너지'라 한다)로부터 2008년 제1기 0000원, 2008년",제2기 0000원, 2009년 제1기 0000원, 2009년 제2기 0000원, 2010년 제1기 0000원의 매입세금계산서(이하 '이 사건 세금계산서'라 한다)를 교부받아 매출세액을 공제하여 부가가치세 과세표준 및 세액을 신고하였다.

나. 피고는 2013. 2. 4. 원고에게 "ㅇㅇ에너지는 자료상이므로, 이 사건 세금계산서는 사실과 다른 세금계산서이다."는 이유로, 2008년 제1기 부가가치세 0000원(가산세 포함), 2008년 제2기 부가가치세 0000원(가산세 포함), 2009년 제1기 부가가치세 0000원(가산세 포함), 2009년 제2기 부가가치세 0000원(가산세 포함), 2010년 제1기 "부가가치세 0000원(가산세 포함)을 각 경정・고지하였다(이하이 사건 처분'이라 한다).",다. 원고는 이에 불복하여 2013. 5. 8. 이의신청을 하였으나, 2013. 6. 7. 피고로부터 기각결정을 받았다. 원고는 2013. 8. 29. 심판청구를 하였으나, 2014. 5. 29. 조세심판원으로부터 기각결정을 받았다.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 7, 9 (including paper numbers), Eul evidence Nos. 1, 2, 3 and 7 (including paper numbers), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

(1) 원고는 일반대리점과 거래를 할 수 있는 주유소이고, ㅇㅇ에너지를 방문하여 법인등기부등본, 사업자등록증, 석유판매업등록증 등을 확인하여 정상업체임을 확인한 점, ㅇㅇ에너지에 주문하면 ㅇㅇ에너지는 운송기사를 통해 유류를 공급하였고, 원고는 운송기사로부터 출하전표를 수령한 후 ㅇㅇ에너지 명의의 예금계좌로 유류대금을 송금하는 등 정상적인 거래를 한 점, ㅇㅇ에너지에 송금한 금액은 원고에게 반환되지 아니한 점, 중부지방국세청장은 ㅇㅇ에너지와 원고를 사실과 다른 세금계산서 수취혐의로 고발하였는데, 서울지방검찰청은 무혐의 처분을 한 점, 중부지방국세청장은 ㅇㅇ에너지에 대하여 2009년 및 2010년의 거래부분 중 일부를 자료상으로 확정하였으므로, 실질거래일 수 있고, 적어도 2008년도 거래는 실질거래로 인정하여야 하는 점 등을 고려할 때, 이 사건 세금계산서는 실질거래로 교부되었으므로, 매입세액을 불공제한 이 사건 처분은 위법하다.

(2) 원고는 거래를 시작하기 전에 ㅇㅇ에너지의 사무실을 방문하여 영업이사인 BBB, 대표자 CCC를 만났고, 공급계약 체결당시 ㅇㅇ에너지의 사업자등록증, 석유판매업 등록증, 법인등기부등본, 유류탱크 임차계약서 등을 확인한 점 등을 고려할 때, 원고는 거래시 주의의무를 다하였고, ㅇㅇ에너지를 실제 유류공급자로 믿고 거래한 데에 과실이없으므로, 이 사건 세금계산서를 매입세액으로 공제해야 할 것이니, 이 사건 처분은 위법하다.

(b) Related statutes;

It is as shown in the attached Table related statutes.

C. Determination

(1) As to a false tax invoice

(A) Article 17(2) of the Value-Added Tax Act (amended by Act No. 11129, Dec. 31, 201; hereinafter the same) provides that "in cases where the entries of a tax invoice are different from the facts, the input tax amount shall not be deducted from the output tax amount." In this case, the meaning that is different from the fact is stipulated as "in cases where the ownership of income, profit, property, act or transaction is merely nominal, and there is a separate person to whom such income, profit, or transaction belongs, the person to whom such income belongs shall be liable for tax payment and the other person to whom such tax invoice belongs shall apply," refers to cases where the necessary entries of a tax invoice are inconsistent with those of the person to whom the goods or service is actually supplied or the person to whom the goods or service is supplied, regardless of the formal entries of the contract entered between the parties to the transaction concerning the goods or service, and the person who actually provides the service and the person who actually presents the tax invoice should be deemed to be 200 square meters or more than the person liable for tax payment of the goods or service.

[Reference]

(B) Nos. 9, 10, 21 (including paper numbers), and Nos. 2, 3, 4, of this case

10 to 13, 15 to 20, 22 to 25, each statement of evidence (including paper numbers) and witness DD and EE's testimony and the whole purport of the pleadings are as follows:

(1) According to the results of the tax investigation by the Central and Medium Regional Tax Office, the oil of the instant tax invoice is documented.

"2008년 주식회사 ㅇㅇ포유(이하ㅇㅇ포유'라 한다), ㅇㅇ에너지, 원고 순으로, 2009년",이후 주식회사 ㅇㅇ페트로(이하 'ㅇㅇ페트로'라 한다), ㅇㅇ에너지, 원고 순으로 각 공

급되었는데, ㅇㅇ포유, ㅇㅇ페트로 등 ㅇㅇ에너지의 상위대리점과 ㅇㅇ에너지는 모두

실물거래 없이 매출세금계산서를 가공으로 발행한 자료상으로 확인된 점, ㅇㅇ에너지

는 유류 저장시설이나 운송장비를 보유하거나 사용한 적이 없는 점, ② ㅇㅇ에너지의

대표이사인 EEE는 유류업에 종사한 이력이 없었고, ㅇㅇ페트로 등 상위업체에 전화

In addition to the entry of the order, the oil may not go through any distribution process.

점, ㅇㅇ에너지는 주유소로부터 계좌이체를 통해 유류대금의 2% 정도를 수수료로 공제

payment of the remainder to the upper enterprise, the shipment slips and tax invoices may be issued to the following gas stations:

뿐이므로, ㅇㅇ에너지가 상위업체로부터 실제로 유류를 매입한 것이라고 보기 어려운

③ Its customer or arrival in the shipping details of oil oil of the instant tax invoice

Land is not the Plaintiff’s gas station or oil supply, but the Plaintiff sells oil to the Plaintiff among destination enterprises.

(4) A shipment slip issued by a similar person shall be a transport vehicle registered in the oil refining.

When receiving oil at the oil reservoir, the shipment is made by the oil refineries to the vehicle engineer.

The date, time, kind, flow quantity, orderer, destination, vehicle number, vehicle engineer, etc. shall be stated, and 2 vehicle engineer shall be stated;

When delivering the head, the vehicle engineer is delivered to the gas station, which is the place of destination, and the similar event is similar thereto.

state after confirming that the shipment slips are transacted through normal distribution channels; and

는 중요한 자료인데, ㅇㅇ에너지는 정유사 발행의 출하전표를 교부하지 않고 이를 회

The plaintiff has kept only the shipment slips without indicating the distribution channel, and oil oil.

The normal shipment slips issued by the company shall be the first unit of shipping place, temperature, density, sulfur content and time for issuance

로 기재되어 있는 반면, ㅇㅇ에너지 발행한 출하전표에는 이러한 내용이 기재되어 있

지 않은 점, ⑤ 원고는 "ㅇㅇ에너지가 2008년도분 거래에 관하여는 자료상으로 고발되

That is, because of the absence of input tax, the agent must deduct input tax." However, during the oil transaction, the agent is involved in the transaction.

In the future, the "petroleum and Petroleum Substitute Fuel Business Act" (amended by Act No. 9370 of January 30, 2009) is amended.

Article 39(1)7 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 21462, Apr. 30, 2009)

as prohibited under section 43(1)(7) of the Act, which constitutes “act detrimental to the order of distribution”;

In the case of transfer on May 1, 2009, the oil distribution slips are important to show the distribution process of oil.

자료로 기능하였는데, 원고는 ㅇㅇ에너지로부터 이를 수령・보관하지 않은 점, ⑥ 원고

of 10 to 15 won per liter compared to the oil price directly purchased from oil oil;

한 금액만을 ㅇㅇ에너지에게 지급하였던 점 등을 고려할 때, "원고가 ㅇㅇ에너지로

From the beginning, it is difficult to deem that the oil was supplied according to the transaction under the instant tax invoice.

Inasmuch as it is reasonable to deem that the Plaintiff, a taxpayer, has proved the books and evidence.

as long as the data is not presented, the tax invoice of this case shall be entered falsely by the supplier.

applicable to a tax invoice.

(2) As to justifiable grounds

(A) The actual supplier and the supplier’s other tax invoices are described.

A person who is not aware of the fact that a tax invoice was entered in a false name;

Unless there are special circumstances that there was no negligence due to not knowing that the input tax amount should be deducted.

1. Where the recipient was unable to obtain a refund, and the recipient was unaware of the fact that he/she was unaware of such name.

The burden of proof that there is no tax deduction or refund should be proved by the person who asserts the input tax refund (Supreme Court).

In addition, the reason why the tax invoice was issued and issued, and the reasons why the tax invoice was issued and delivered, public notice was made.

The price of goods or services supplied, and specific routes and processes in which the goods or services concerned are supplied.

In light of who the actual supplier is, whether a nominal supplier of a tax invoice is not a material

If there is a sufficient reason to believe that the beneficiary might have a suspicion as to the matter of title, that beneficiary shall be named.

Business registration of a supplier without confirming the location of the supplier's place of business, business facilities, etc.

The actual confirmation of the certificate, the permit to sell the goods or services concerned, and the sales specifications thereof, etc.

It is difficult to deem that there is no negligence on the part of the supplier due to failure to know the name of the supplier.

(B) Each description of the instant case in health section A, Nos. 5 to 8 (including paper numbers)

의하면, 원고는 ㅇㅇ에너지로부터 사업자등록증, 석유판매업등록증, 법인등기부등본 등

을 받은 사실, 거래계약서를 작성하였고, 유류를 공급받은 직후 ㅇㅇ에너지의 법인계좌

to the extent that a tax invoice corresponding to the oil price has been delivered;

may be filed.

However, evidence Nos. 9, 10, 21 (including paper numbers), and Eul Nos. 2, 3, 4, 7, 11, 15, 22 through

The entire pleadings are made for each description of the evidence (including the 25th number) and each part of the testimony of the witness DD and EE

In full view of the intent of the above, ① complicated supply structure of the oil industry

Since non-data transactions using tax-free oil, etc. have emerged as social issues since before the example;

If the oil supplier is an operator of the gas station, the oil supplier shall pay particular attention to whether the oil supplier is an actual supplier.

The plaintiff had been engaged in the petroleum business since 1999, through experience in the period.

The normal structure and distribution route of the supply of oil, and the general forms and methods of trade in the industry, and the oil industry;

(2) the shipment prior to the fact that the information was widely known about the actual state of transactions and the risk of such transactions.

The vote is important to verify that the oil is traded through a normal distribution channel.

자료인데, ㅇㅇ에너지는 정유사 발행의 출하전표를 교부하지 않고 이를 회수하여 갔는

바, 무자료 거래라고 의심해 볼 수 있었던 점, ③ 원고는 ㅇㅇ에너지로부터 수령한 출

It is anticipated that the lower ticket is different from the ordinary in terms of its contents, and that it is necessary to verify the location of the oil reservoir, shipment time, etc.

If the time required for carriage and the time required for actual carriage are compared, it can be confirmed whether or not the oil has been fixed;

ㅇㅇ에너지가 실제 공급자가 아닐지도 모른다고 의심할 만한 정황이 있었던 점, ④

ㅇㅇ에너지는 2007. 10. 1. 개업하였으므로, 신설 대리점이 시세보다 저렴한 유류를

Considering the fact that there was room to suspect the distribution process when supplying it, the Plaintiff has to do so.

Recognizing that the instant tax invoice was not negligent in not knowing that it was different from the fact

It is difficult to do so.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.