early 208west2294 ( October 24, 2008)

Whether it constitutes a processing tax invoice related to gold bullion that does not trade actual gold bullion

A transaction with an enterprise which is accused of material facts, and a purchase tax invoice transaction is made within a period of time, and there is a wide carbon company, the purchase transaction can not be deemed as a processing transaction for the purpose of disguised lending of card-based tin or a wide carbon business.

The contents of the decision shall be the same as attached.

1. The Defendant’s imposition disposition of value-added tax for the second period portion for the year 2003 against the Plaintiff on October 1, 2007; KRW 1,213,930 for the first period portion for the year 204; KRW 2,210,430 for the first period portion for the year 204; KRW 252,031,90 for the second period value-added tax for the year 2004; KRW 349,798,090 for the first period for the year 205; KRW 69,159,490 for the second period portion for the year 2005; KRW 237,785,780 for the first period portion for the year 206; KRW 567,726,140 for the corporate tax for the year 203; and KRW 152,506,360 for the business year 205,6386,2965,7

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

The same shall apply to the order.

1. Circumstances of the disposition;

가. 원고는 2003. 11.경부터 2007. 5. 31.까지 금지금(金地金, 금괴ㆍ골드바 등 원재료 상태로서 순도가 1000분의 995 이상인 금을 말한다)의 도ㆍ소매업을 운영하던 법인으로서, 2003년 271분 내지 2006년 2기분 각 부가가치세 및 2003년 내지 2006년 사업 연도 귀속 각 법인세를 신고함에 있어, 주식회사 ☆☆☆주얼리 등으로부터 실물거래 없이 합계 68,447,905,000원의 매입세금계산서(이하 '이 사건 매입세금계산서'라고 한다)를 교부받아 매입세액을 공제하고 매입액을 손금산입하는 한편, 주식회사 ★★★★ 등에게 합계 67,569,546,637원의 매출세금계산서(이하 '이 사건 매출세금계산서'라고 한다)를 발행하고 그 매출액을 부가가치세 및 법인세 과세표준에 산입하였다.

B. After conducting a tax investigation on the Plaintiff, the Seoul Regional Tax Office notified the Defendant of the fact that the purchase and sale tax invoice of this case was issued or issued without real transaction. Accordingly, the Defendant denied the output tax amount according to the purchase and sale tax invoice of this case, and imposed the value-added tax (including the additional tax) as ordered by the order by deducting the input tax amount from the input tax amount (including the additional tax), and imposed the corporate tax (including the additional tax) as ordered by the method of estimated investigation (hereinafter referred to as “each disposition of this case”) as the method of tax assessment

[Reasons for Recognition] Facts without dispute, Gap 1-6 evidence, Eul 6-8 evidence (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The parties' assertion

(1) A loan of a 'delined' card by a credit card:

(A) The plaintiff

The plaintiff was actually purchased gold bullion from 100,000, and then sold it to the individual consumers by credit card, and did not participate in the loan of card-free tin.

(B) Defendant

The Plaintiff was issued a processed purchase tax invoice by a credit card for the loan of money from November 2003 to November 2004, which is the initial stage of gold bullion wholesale and retail business. Meanwhile, the Plaintiff was issued a processed purchase tax invoice by a credit card for the loan of money. This was revealed by the fact that the Plaintiff was in a state of lack of initial capital necessary for gold bullion wholesale and retail business, △△△△, Co., Ltd., which was the principal purchaser of gold bullion during the above period, and the charge was accused of the fact that the Defendant confirmed 150 items traded by the credit card at the time, but did not respond properly.

(2) In relation to transactions as an authorized entity

(A) The plaintiff

원고는 주식회사 ○○주얼리 등으로부터 실제로 금지금을 매입하고 이 사건 매입세금계산서를 교부받았으며, 주식회사 ★★★★ 등에 대하여 실제로 금지금을 매출하고 이 사건 매출세금계산서를 교부하였다.

(B) Defendant

원고는 2004. 7.경부터는 ① 매입처가 없는 폭탄업체로서 전부 자료상인 주식회사 ●●●● 등으로부터 시작된 일련의 거래 또는 ② 부가가치세 영세율 또는 면세 제도를 악용하기 위하여 수입 후 영세율 또는 면세로 유통되던 금지금을 과세금으로 전환한 폭탄업체를 경유하는 일련의 거래의 각 도관업체로서 거래단계만을 제공하는 형식으로 금지금 거래에 관여하였다. 이는 원고의 매입처 및 매출처 대부분이 자료상 혐의로 고 발된 점, 위 각 거래에 모두 폭탄업체가 관여되어 있는 점, 원고는 매출처로부터 대금 을 먼저 받은 후 금지금을 인도하는 방식으로 위 각 거래에 관여하였고 매출처로부터 금지금을 지급받은 후 바로 매입처에 매입대금을 결제한 점, 원고가 일부 금지금의 운반을 위하여 이용하였다고 주장하는 주식회사 ♠♠♠의 운반결과에 의하면 실제로 금지금이 원고에 머무른 시간이 거의 없는 점 등에 의하여 드러난다.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

(1) Article 1(1)1 of the Value-Added Tax Act provides that "the supply of goods as taxable subject to value-added tax" and Article 6(1) provides that "the supply of goods shall be a delivery or transfer of goods on all contractual or legal grounds." In light of the characteristics of value-added tax as multi-stage transaction tax, delivery or transfer under Article 6(1) of the Value-Added Tax Act includes all acts of causing the transfer of authority to use and consume goods, regardless of the existence of profits actually acquired. In this case, the issue of whether a specific transaction constitutes the supply of goods under the Value-Added Tax Act shall be determined individually and specifically by taking into account all the circumstances such as the purpose and process of the transaction by each transaction party, the form and mode of the transaction, the subject of the transaction, and the payment of the price, etc.

(2) In light of the above legal principles, the Plaintiff’s purchase and sale transaction in relation to the purchase and sale tax invoice of the instant case cannot be deemed as a processing transaction for the purpose of making the card tin loan or the wide coal business as the actual disguised transaction, and there is no other evidence to acknowledge otherwise, solely on the following grounds: (a) the Plaintiff’s purchase and sale transaction in relation to the purchase and sale tax invoice of the instant case cannot be deemed as a processing transaction for the purpose of making the card tin loan or the wide coal business as the actual disguised transaction; or (b) the Plaintiff’s purchase and sale transaction in relation to the purchase and sale tax invoice of the instant case was made by using a credit card; (c) the purchase and sale transaction was made with an accused company; and (d) the purchase and sale transaction was in close vicinity to the short term; and (e) there was a large coal company

(A) On December 26, 2008, the Defendant filed a lawsuit with the Seoul Administrative Court No. 2008Guhap3142 in order to revoke the details and disposition of global income tax for the year 2003, on the ground that the tax invoice received from the mine in the second taxable period of the Value-Added Tax in 2003 was the processed tax invoice, and that the amount including the value-added tax was disposed of as a result of the non-deductible because the tax invoice was deemed to be the processed tax invoice. Therefore, it is difficult to view the △△△△△△△ Group Co., Ltd. as the data for 100% of the processed tax invoice.

(나) 피고가 원고와 거래한 대부분의 매입처 및 매출처를 자료상 등의 혐의로 고발한 사실은 인정되나, 이 법정에 최초 매입처인 주식회사 ●●●●는 물론 원고의 직접적인 거래처가 가공세금계산서를 수취하고 발행하였다는 범죄사실로 확정된 유죄판결을 받았다는 등의 증거가 제출된 바는 없다. 오히려, 원고의 직접 매입처로 지적된 주식회사 ○○주얼리와 그 대표이사인 배정일 및 직접 매출처로 지적된 주식회사 ★★★★과 그 대표이사인 김◇◇은 가공세금계산서를 수취하고 발행하였다는 피의사실에 관하여 혐의 없음 처분을 받은 바 있다.

(다) 원고는 이 법정에 이르러 원고가 직접 매출처 중 일부인 주식회사 한국귀금속◆◆◆, 주식회사 ■■■■■■, 주식회사 □□□□□에 금지금을 공급하는 장면이 찍힌 실물거래 사진을 제출한 바 있다.

(D) On February 27, 2009, the Plaintiff and △△△△△△, a gold bullion official from the Seoul Central District Prosecutor’s Office of Seoul, in collusion with its actual operators, sold gold bullion amounting to approximately KRW 66.3 billion from February 2, 2003 to February 2, 2006, and was subject to suspension of indictment as to the suspected fact that the Plaintiff and △△△△△△△ was evading KRW 1.8 billion of value-added tax and corporate tax due to fraud or other unlawful act.

(3) Therefore, each of the dispositions of this case, which was taken on the premise that the purchase and sale account statement of this case constitutes “illegal tax invoice” as the processing tax invoice, is unlawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is justified, and it is so decided as per Disposition with the assent of all.