Seoul Administrative Court 2009Guhap3224 ( November 26, 2009)

early 208west2294 ( October 24, 2008)

Whether it constitutes a processing tax invoice related to 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 appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

Value-added tax for the second period portion of 2003 for the plaintiff on October 1, 2007, 1,213,930 won, value-added tax for the second period portion of 204, 2,210,430 won, 252,031,90 won, 204, value-added tax for the second period portion of 2004, 349,798,090 won, 69,159,490 won, 490 won, 237,785,780 won, 237,785, 206, 567, 726, 140 won, 203, corporate tax for the business year of 204, 510, corporate tax for the business year of 204, 204, 206, 1636, 286, 209, 2075, 2007

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgments of the first instance;

The reasoning of this Court's judgment is the same as that of the judgment of the court of first instance, in addition to any addition or dismissal below.

○ “ without real transactions” shall be deleted from the second bottom of the first instance judgment to the second tenth line.

After the fourth 15th decision of the court of first instance, the plaintiff's transaction related to the purchase and sale tax invoice of this case does not constitute only the nominal transaction for the purpose of disguised the purchase and sale transaction of this case, or the supply of goods, so the above tax invoice constitutes a different tax invoice from the fact.

○ The evidence reliance on the belief of the fifth to the fifth to the judgment of the court of first instance added "No. 32" to "No. 32", and the bottom "no. 32" to "a processing transaction" shall be deemed to be "a processing transaction or the supply of goods" to be "no. 32".

The part of the 6th sentence of the first instance court is as follows: "A person who has been sentenced to the 6th sentence, which became final and conclusive by the Supreme Court later," and the 11th sentence from the 8th sentence."

(B) Although the fact that the Defendant was found to have accused of most of the purchasing places and sales offices traded with the Plaintiff on charges of material facts, the Defendant was found guilty of having evaded taxes by not only only a part of the facts charged but also by fraud and other unlawful acts, not by the fact that he received the processing tax invoice, and there is no content that the Defendant conspired with the Plaintiff.

2. Judgment on the additional argument in the trial

The defendant asserts that ① there exists an objective contradictory form that the plaintiff supplies gold bullion of a million won without purchase or financing ability, ② such an altered form of transaction is derived from the explicit and implied mutual assistance of each transaction party to realize illegal criminal benefits by obtaining the deduction of the value-added tax from each transaction party after each transaction party's public offering or wide carbon company evades value-added tax and evades value-added tax, ③ in order to maintain the pre-stage input tax deduction system based on value-added tax, each transaction party's trust in paying value-added tax is worth protecting each transaction party's input tax deduction based on the purchase tax invoice of this case, and thus, it is not allowed to allow the deduction of input tax pursuant to the purchase tax invoice of this case.

However, the evidence presented by the defendant alone is insufficient to acknowledge the above ① and ② fact-finding, and there is no other evidence to acknowledge it, so the above argument is without merit without further examination.