Whether it constitutes a false tax invoice

A tax invoice received from an unlicensed vendor under his/her responsibility, other than an employee of an enterprise in the name of a tax invoice, shall not be deemed to have been issued in accordance with the actual transaction details.

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

1. The plaintiff's claim is dismissed.

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

The Defendant’s imposition of value-added tax for the second period of February 2001 against the Plaintiff on September 8, 2005 and the imposition of value-added tax for the first period of January 2002 shall be revoked, respectively.

1. Circumstances of dispositions;

A. From November 22, 200 to June 30, 2002, the Plaintiff purchased alcoholic beverages from a limited company ○○ Alcoholic Beverages (hereinafter “○○ Alcoholic Beverages”), and received a purchase tax invoice for KRW 88,236,000 in total of supply values during the second half of 2001 (hereinafter “instant tax invoice”), and filed a value-added tax return by deducting the input tax amount from the output tax amount after deducting the input tax amount from the output tax amount.

B. As a result of the investigation of tracking the distribution process of alcoholic beverages with respect to ○ Alcoholic Beverages from August 17, 2004 to October 14, 2004, the director of ○○ Regional Tax Office notified the Defendant of the taxation data on the instant tax invoice on the ground that the part of the instant tax invoice amounting to KRW 28,598,000 among the two tax invoices for the second period of 2001, and KRW 64,353,000 for the first period of 202 was confirmed as a disguised processing transaction.

C. The Defendant: (a) deducted input tax amount related to the amount verified by the disguised processing transaction as above (the pertinent amount); and (b) issued each disposition imposing KRW 5,317,680 for the second term of 201; and (c) value-added tax 11,207,130 for the first term of 202.

Facts without dispute, Gap evidence 6-1 and 2

2. Whether the disposition is lawful;

A. The plaintiff's assertion

The Plaintiff’s disposition that did not recognize input tax deduction by deeming the portion equivalent to the key amount as a disguised processing transaction even though ○ Alcoholic beverages were actually traded with the instant alcoholic beverages by using the passbook for payment of alcoholic beverages and the liquor payment card in the course of operating the instant main store is unlawful.

(b) Related statutes;

It is as shown in the attached Form.

(c) Fact of recognition;

(1) From August 17, 2004 to October 14, 2004, the director of ○○ Regional Tax Office conducted a tracking survey on the distribution process of ○○ Alcoholic Beverages. As a result of a comparison of the sales amount of the actual account books and the list of the tax invoices by customer at each customer submitted at the time of filing the return of value-added tax by comparing the sales amount of the actual account books stored at the computer located at the office of ○○ Alcoholic Beverages, it was confirmed that the remainder of the transaction except the direct transaction place (2,831, 37.3 billion won) was issued or disguised.

(2) The ○○ Alcoholic Beverages supplied alcoholic beverages to a non-licensed intermediate wholesaler and a single licensee (referring to a non-licensed seller who takes charge of all transactions, such as being supplied with alcoholic beverages and selling them to his/her fixed transaction office after concluding a contract in the form of paper entry with a liquor retail store or restaurant) without permission for the remaining alcoholic beverages except for the sales office directly engaged in the direct sales business, and traded without permission for the alcoholic beverages by issuing the tax invoice to a non-licensed wholesaler and a business office designated by the borrower.

(3) The balance sheet for the settlement of alcoholic beverages, which the Plaintiff alleged to have used while making a transaction with the alcoholic beverages, is KRW 9,608,600 for the year 2001, KRW 90,058,00 for the year 202, and KRW 2001 for the depositor, KRW 2001, KRW 200 for the depositor, KRW 200, KRW 400 for the year 2001, and KRW 0,000 for the year 202, KRW 20,00 for the Plaintiff, Plaintiff, and Kim○.

(Evidence) Evidence No. 2-1, 2, Eul evidence No. 3, 4, Eul evidence No. 5-1, 2, Eul evidence No. 6-1 through 4, and the purport of the whole pleadings.

D. Determination

(1) According to the above facts, the employee supplied with alcoholic beverages by the Plaintiff is not the employee of ○ Alcoholic Beverages, but the so-called sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub-sub

(2) However, even if it was revealed that the tax invoice received by the business owner as a nominal master in accordance with the actual transaction details, as alleged by the plaintiff, was determined by the related agency as a result of the investigation by the related agency, and it was not genuinely issued according to the transaction details, if it can be seen that the relevant business owner is a bona fide transaction party, it shall not be subject to disadvantageous disposition, but it should be proven that the plaintiff is a bona fide transaction party. However, each of subparagraphs 1 and 2 of the evidence Nos. 3-2 submitted by the plaintiff is insufficient to recognize that the plaintiff is a bona fide transaction party. Rather, the main issue of this case, which is the plaintiff's business office, is operated at night, is operated at night, and alcoholic beverages are supplied mainly from the liquor company for a long time, even if considering the fact that the liquor is supplied at night, it is not known of the employee's personal information, and the aggregate amount of the transaction amount on the liquor price settlement passbook submitted by the plaintiff does not coincide with the amount under the tax invoice.

(3) Therefore, the instant disposition is lawful.

3. Conclusion

Thus, the plaintiff's claim is dismissed for lack of reason.

Related Acts and subordinate statutes

○ Tax invoice under Article 16 of the former Value-Added Tax Act (amended by Act No. 7007 of Dec. 30, 2003)

(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 recipient of the goods or services at the time prescribed in Article 9, as prescribed by Presidential Decree: Provided, That in cases prescribed by Presidential Decree, the delivery time may vary:

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.

(2) Deleted.

(3) The head of a customs office shall deliver a tax invoice for imported goods to the importer under the conditions as prescribed by the Presidential Decree.

(4) The provisions of paragraph (1) may not apply to cases prescribed by Presidential Decree.

(5) Matters necessary for the preparation and issuance of tax invoices, other than those under paragraphs (1) and (3), shall be prescribed by Presidential Decree.

○ Tax amount under Article 17 of the former Value-Added Tax Act (amended by Act No. 7007 of Dec. 30, 2003)

① 사업자가 납부하여야 할 부가가치세액(이하 ″납부세액″이라 한다)은 자기가 공급한 재화 또는 용역에 대한 세액(이하 ″매출세액‶이라 한다)에서 다음 각호의 세액(이하 ″매입세액″이라 한다)을 공제한 금액으로 한다. 다만, 매출세액을 초과하는 매입세액은 환급받을 세액(이하 ″환급세액″이라 한다)으로 한다.

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 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 numbers or supply values by transaction parties is not entered or entered differently from the fact, from among the entry items on the list of total tax invoices by customer submitted: Provided, That the input tax amount in such case as

1-2. The input tax amount, in case where the tax invoice under 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 "necessary entry items") is not entered or entered differently from the fact on the delivered tax invoice: Provided, That the input tax amount in such cases as prescribed by the Presidential Decree shall be excluded;

○ Submission of a list of total tax invoices under Article 20 of the former Value-Added Tax Act (amended by Act No. 7007 of Dec. 30, 2003)

(1) Where an entrepreneur has delivered or received tax invoices under Article 16 (1) and (3), he shall submit a list of total tax invoices by customer and a list of total tax invoices by seller (hereinafter referred to as "sale and total tax invoices by customer") stating the following matters along with the relevant preliminary or final return: Provided, That where the provisions of the main sentence of Article 18 (2) are applied, he shall submit it along with the final return for the relevant taxable period:

1. Registration number and name or denomination of the entrepreneur who supplies or is supplied;

2. Period of transaction;

3. Date of preparation;

4. The total amount of supply values and the total amount of tax during the transaction period;

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

(2) Where an entrepreneur who makes a preliminary return under Article 18 (1) and the proviso to Article 18 (2) fails to submit a sales and purchase tax invoice by customer along with each preliminary return, he/she may submit it along with the final return for the taxable period to which

(3) The head of a customs office who has issued a tax invoice shall submit it to the head of the competent tax office having jurisdiction over the business place by tax invoice.

(4) The State, a local government, a local government association, or any other person prescribed by the Presidential Decree who has received a tax invoice shall submit a list of total tax invoices by customer to the head of the competent district tax office having jurisdiction over the place of

(5) Matters, other than those prescribed in paragraphs (1) through (4), necessary for the preparation and submission of sales and aggregate tax invoices shall be prescribed by Presidential Decree.

○ Correction of Article 21 of the former Value-Added Tax Act (amended by Act No. 7007 of Dec. 30, 2003)

(1) The head of a district tax office having jurisdiction over a place of business, the Commissioner of the competent Regional Tax Office or the Commissioner of the National Tax Service shall correct the tax base or tax amount payable for the taxable period

1. Where the final tax return is not filed;

2. Where there are any mistakes or omissions in details of the final tax return;

3. Where, in making the final tax return, the list of the total tax invoices by customer or by seller is not submitted, or the whole or part of the entries in the list of the total tax invoices by customer or by seller submitted are not entered, or entered differently from the fact;

○ General Rule of the former Value-Added Tax Act (amended by Act No. 7007 of Dec. 30, 2003)

21-0, 1 (Correction of Bona Fide Business Operators Related to Transactions with Masters)

Where an entrepreneur has issued or received a tax invoice with the confirmation of the business registration certificate for the trading partner, even if the trading partner was determined as a nominal trading businessman due to the investigation by the related agency, he shall not be subject to disadvantageous disposition, such as correction or punishment under the Punishment of Tax Evaders Act, etc., if the relevant business operator can be deemed