It is difficult to regard it as false tax invoices in light of the contents of statements different from those of statements;

A tax invoice received by the Plaintiff cannot be readily concluded as a false tax invoice different from the fact, due to special circumstances, etc. to deem that a tax invoice received by the Plaintiff is prepared contrary to the intent of the originator by refusing to affix a seal on the ground that the content of the

Tax paid under Article 7 of the Value-Added Tax Act

2013Guhap57211 Revocation of Disposition of Imposition of Value-Added Tax

AAAtech Co., Ltd.

O Head of tax office

December 13, 2013

January 10, 2014

1. On July 13, 2012, the Defendant’s imposition of value-added tax ○○, ○○, and ○○○○, which was imposed against the Plaintiff on the Plaintiff on July 13, 2011, is revoked.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Details of the disposition;

A. On January 10, 2008, the Plaintiff was established for the purpose of consulting, developing, supplying, distributing, etc. software related to the information and communications business.

B. The Defendant received a purchase tax invoice of KRW 1,257,370,000 on July 13, 2012, on the aggregate of KRW 135,500,870,000 fromCC. It did not supply goods or services, and purchased KRW 382,00,000, KRW 380,000, KRW 280,000, KRW 280,000, KRW 300, and KRW 300,00, KRW 300,000, KRW 148,000, KRW 00, KRW 00, KRW 00, KRW 700, KRW 700, KRW 700, KRW 300, KRW 700, KRW 700, KRW 700, KRW 300, KRW 700, KRW 300, KRW 148,000, KRW ○○○○○○.

C. The Plaintiff filed a petition for review on the instant disposition, but the Commissioner of the National Tax Service dismissed the petition on May 6, 2013.

2. The plaintiff's assertion

In light of the fact that the supply of goods and the payment of the price was made between the Plaintiff and the related companies, each party to each transaction is involved in the role shared in the transaction structure, and the other party to the transaction is also involved in transactions including the Plaintiff even though he has reduced his dust, in IT industry, there are various forms of transactions and cooperation with the final consumer, and the transaction with the final consumer is made, and there is a practice that is issued, it is difficult to view each of the instant transactions as false.

3. Relevant statutes;

The entries in the attached Table-related statutes are as follows.

4. Determination

(a) Facts of recognition;

1) Conclusion of a contract for the supply and installation of computer software, etc.

A) On January 201, the Plaintiff: (a) supplied and installed the Nccti Recit Recat Software at the place designated by the Plaintiff; and (b) the Plaintiff entered into a supply contract with KKKKK in return for the supply of KRW 292,700,000 at the place designated by the Plaintiff. The Plaintiff entered into a supply contract with LLAS and LLAS to receive KRW 297,50,000 from LLAS (hereinafter “transaction”).

The above products were supplied and installed to LLAS at the stage as listed below.

B) On December 1, 2011, the Plaintiff: (a) supplied and installed BB salt and BB salt at the place designated by the Plaintiff; and (b) the Plaintiff entered into a supply contract with BB salt to pay KRW 379,000,000 to BB salt. On the same day, the Plaintiff entered into a supply contract with DD and DD to receive KRW 382,00,000 from DD (hereinafter “transaction”).

The above products were supplied and installed to SKRM Co., Ltd through the following steps:

C) On December 1, 2011, the Plaintiff entered into a contract with the BB SP and BB SP through the KT Integration to establish an IMO integrated system and the Plaintiff to pay KRW 278,000,000 in return. On the same day, the Plaintiff provided services to build the EE system and the said system, and entered into a contract with the Plaintiff to receive KRW 280,000,000 in return (hereinafter “transaction”).

The above products were supplied and installed to NN in the final stage of the following table.

D) On August 29, 2011, the Plaintiff agreed to develop the Nw SB server platform, and the Plaintiff agreed to pay KRW 307,600,000 in return for the sole possession of the right to the product. On the same day, the Plaintiff agreed to pay KRW 309,70,000 in return for the sole possession of the right to the product (hereinafter referred to as “transaction”). The Plaintiff agreed to pay KRW 309,70,000 in return for the sole possession of the right to the product (hereinafter referred to as “transaction”).

The above products were supplied and installed to OO Co., Ltd. after the following steps:

E) On October 25, 201, GG ordered 148,000,000 the integrated database servers, etc. to be established in the Korea Student Aid Foundation, a foundation foundation, to the Plaintiff. On December 15, 2011, the Plaintiff ordered the said product at KRW 101,50,000 (hereinafter “transaction”).

The above products were supplied and established to the Korea Student Aid Foundation in the following stages:

F) On October 31, 201, HH ordered 38,000,000 won for database coding devices, etc. to be installed in the military unit 1363 unit to the Plaintiff. On November 15, 191, HH ordered 34,000,000 won to the Plaintiff (hereinafter “trade”).

The above products were supplied and installed to the Armed Forces 1363 units through the following stages:

2) Issuance of tax invoices

After each of the above products was supplied to the final supplier, the Plaintiff prepared and delivered the tax invoices as listed below to the seller, and the purchaser issued them to the Plaintiff, respectively.

(unit:,000 won)

No.

Purchase Agency

Date of Supply

Purchase and supply price

Sales Office

Date of Supply

Sales Price

1

BBBBHE

12.2

292,700

LLAS

12. 23

297,500

(Recognition of Sale)

2

BBBBHE

12. 13

379,000

DD

12. 13

382,000

3

BBBBHE

12. 30

278,000

EEE system

12. 30

280,000

4

BBBBHE

12. 29;

307,000

F. F.I. Dol

12. 29;

309,700

5

CC .C.

12. 21

101,500

GG

12.2

148,000

6

CC .C.

12. 14

34,000

PPPP

12. 14

38,000

3) Relationship to the payment of the transaction amount

1. The Plaintiff received 0.20 20.20 Habb. 10.20 Hab. 20 Hab. 10.20 Hab. 20 Hab. 10,00 Gab. 20 Gab. 80 Gab. 10,00 Gab. 20 Gab. 20 Gab. 80 Gab. 10 Gab. 20 Gab. 20 Gab. 106 Gab. 10,00 Gab. 20 Gab. 106 Gab. 70 Gab. 10,00 Gab. 20 Gab. 70 Gab. 106 Gab. 207 Gab. 106 Gab. 201 Gab. 70 Gab. 201 Gab.

B. Determination

1) Whether a specific transaction constitutes the supply of goods as prescribed by the Value-Added Tax Act shall be determined individually and specifically by comprehensively taking into account the various circumstances, such as the purpose and details of the transaction, the volume and the subject of whom profits accrue, and the payment relationship of the consideration, etc. of the parties to the transaction. The burden of proving that a tax invoice received in the course of the transaction constitutes a “tax invoice different from the fact” under Article 17(2) of the former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013) where the deduction of the input tax amount is denied on the ground that the specific transaction is a nominal transaction for which no actual delivery or transfer of goods is made (see, e.g., Supreme Court Decision 2008Du13446, Jun. 23, 2009)

In addition, as a taxpayer may choose one of the several legal relations in order to achieve the same economic purpose, the tax authority should respect the legal relations chosen by the parties, barring any special circumstance (see, e.g., Supreme Court Decision 2000Du963, Aug. 21, 2001). In order to deny the validity of a party’s transaction based on the principle of substantial taxation, notwithstanding the form of the transaction, it is necessary to establish individual and specific rules of denial under the principle of no taxation without law (see, e.g., Supreme Court Decision 98Du14082, Nov. 9, 199). It is not permissible to arbitrarily deny the legal relations chosen by the parties, even though there is no such provision of denial, solely on the ground that the party’s chosen legal relations are not reasonable.

2) In light of the facts acknowledged earlier and the following circumstances revealed by comprehensively taking account of Gap evidence Nos. 10 through 13, it is difficult to acknowledge that each of the tax invoices of this case constitutes a false tax invoice different from the facts, and there is no other evidence to acknowledge otherwise.

가) 과세관청이 세무조사를 하는 과정에서 납세의무자로부터 일정한 부분의 거래가 가공거래임을 자인하는 내용의 확인서를 작성받았다면 그 확인서가 작성자의 의사에 반하여 강제로 작성되었거나 혹은 그 내용의 미비 등으로 인하여 구체적인 사실에 대한 입증자료로 삼기 어렵다는 등의 특별한 사정이 없는 한 그 확인서의 증거가치는 쉽게 부인할 수 없다(대법원 2002. 12. 6. 선고 2001두2560 판결 등 참조)할 것이나, QQQ, RRR은 전말서(을 제1호증의3)의 내용이 진술한대로 기재되어 있지 않다는 이유로 날인거부하였으므로, 그 기재가 진술자의 의사에 따라 작성되었다고 보기 어렵고, 오히려 위 전말서는 작성자의 의사에 반하여 작성되었거나 그 내용이 미비되었다고 볼 만한 특별한 사정이 있다고 보인다.

B) The Plaintiff and the relevant companies paid both value-added tax and corporate tax on each of the instant tax invoices in a normal manner. In the event that each of the instant transactions was deemed the supply of goods, the input tax amount was deducted from the output tax amount, or the Plaintiff and the relevant companies paid the value-added tax on the grounds that such difference was the provision of services as alleged by the Defendant

C) The team leader SS of the GG stated in the investigative agency that BB member, BB member, as an enterprise under which the total sales contract was concluded with the GG, BB member, adjusted the price of the product manufactured by the GG, and sold it to the Plaintiff. At the court of Seoul Central District Court 2013, VV stated that the BB member of the BB member ○○○○○○○○○ case, GG, the technology development, BBBB member, and product revision, are in charge of the relevant business, technical support, product revision, etc., and even after the introduction of the Plaintiff from the GG, the sales was conducted in direct contact with the Plaintiff.

The UU of the directors of the TT system entered into the said court, and the TT system entered into a contract on a general technical support plate withCC. 5) In connection with the transaction,CC data sold the product to the Plaintiff and provided technical support to the final consumer, and the Plaintiff stated that the Plaintiff participated in the business related to the said transaction. According to the foregoing, BBB Small and Medium Enterprise andCC Company sold the product to the Plaintiff as the total market of each of the instant products, and the Plaintiff appears to have participated in the business for the final consumer of the product.

D) As long as a disposal document is recognized as authentic, the court should recognize the existence and content of the expression of intent as stated in the disposal document, unless there is any clear and acceptable counter-proof that the content of the statement is denied. As to each supply of this case between the Plaintiff and the Plaintiff, the supply contract, which is a disposal document, was concluded between the EE system, and accordingly the payment for the sale of the goods was received or settled accordingly. Although the Plaintiff played a role of directly developing the computer program or system and producing the products through business activities, as well as by discovering and connecting the supplier and the consumers in need of the products (the Defendant also recognized that the Plaintiff played such role even after the delivery and installation of each product as seen above), it is reasonable that the Plaintiff would take the form of transaction again between the supplier and the consumers, and whether the Plaintiff would have made efforts to fully receive a certain amount of fees after mediating the supply of the product, and whether it would be reasonable for the Plaintiff to develop the program or the consumers to develop it in light of the characteristics of the supply of the product.

E) In addition, even if there are a number of companies that did not play any role in each of the above transactions, the purchase tax invoices or sales tax invoices issued by the companies are different from those issued by them, and solely on such circumstance alone, the sales tax invoices or sales tax invoices issued by the Plaintiff cannot be readily concluded to be false.

3) Therefore, since each of the instant tax invoices is insufficient to recognize it as a false tax invoice different from the fact, the instant disposition based on such premise is deemed unlawful.

5. Conclusion

The plaintiff's claim shall be accepted on the grounds of its reasoning, and it is so decided as per Disposition.

쇠지지지 3000

The former Value-Added Tax Act (amended by Act No. 11873, Jun. 7, 2013)

Article 1 (Taxable Objects)

(1) Value-added tax shall be imposed on the following transactions:

1. Supply of goods or services; and

2. Import of goods.

(2) The term "goods" in paragraph (1) means all tangible things and intangible things which have property value.

(3) The term "services" in paragraph (1) means all services and activities other than goods, which have property value.

(4) The supply of goods or services naturally annexed to the supply of goods which is the main transaction shall be deemed to be included in such supply of goods, and the supply of goods or services inevitably annexed to the supply of services which is the main transaction shall be deemed to be included in such supply of services.

(5) Matters necessary for the scope of goods and services under paragraph (1) shall be prescribed by Presidential Decree.

Article 2 (Taxpayer)

(1) Any of the following persons shall be liable to pay value-added taxes under this Act:

1. A person (hereinafter referred to as an "business operator") who supplies goods (referring to goods under Article 1; hereinafter the same shall apply) or services (referring to services under Article 1; hereinafter the same shall apply) independently for business, regardless of whether the business purpose is profit-making or non-profit;

2. A person who imports goods.

(2) A person liable to pay taxes under paragraph (1) shall include an individual or corporation (including the State, a local government, and a local government association), an unincorporated association, foundation, or other organization.

Article 6 (Supply of Goods)

(1) The supply of goods shall be a delivery or transfer of goods pursuant to all contractual and legal grounds.

(2) Where an entrepreneur directly uses or consumes goods produced or acquired in connection with his/her own business for his/her own business, those prescribed by Presidential Decree shall be deemed the supply of goods.

(3) Where an entrepreneur uses or consumes goods produced or acquired in connection with his/her own business for personal purposes or for other purposes, or donates goods to his/her customers or many unspecified persons, such goods shall be deemed the supply of goods.

(4) Where an entrepreneur closes his/her business, remaining goods (excluding goods for which the input tax amount is not deducted under the subparagraphs of Article 17 (2), but including goods for which the transferor of the business is entitled to the deduction of the tax amount under the subparagraphs of Article 17 (1)) through a business transfer under paragraph (6) 2 shall be deemed to be supplied to him/her. The same shall also apply where registration is made under the proviso to Article 5 (1).

(5) In selling and buying goods on consignment or through an agent, the consignor or the principal shall be deemed to have supplied or received goods directly: Provided, That the same shall not apply to cases where the consignor or the principal is not identified.

(6) None of the following shall be deemed the supply of goods:

1. Offering any goods as security, which is prescribed by Presidential Decree;

2. Transfer of business, as prescribed by Presidential Decree.

3. Paying taxes in kind under Acts, which is prescribed by Presidential Decree.

(7) Matters necessary for the supply of goods under paragraph (1) shall be prescribed by Presidential Decree.

Article 7 (Supply of Services)

(1) The supply of services shall be either the supply of services or having others use the goods, facilities or rights, pursuant to all contractual and legal grounds.

(2) Where an entrepreneur supplies services directly for his/her own business, such services shall be deemed to be provided to him/her, as prescribed by Presidential Decree.

(3) The supply of services to any third person without receiving any consideration shall not be deemed the supply of services: Provided, That the same shall not apply where a business operator provides services prescribed by Presidential Decree, such as leasing real estate for business, to a related person

(4) The supply of labor under an employment relationship shall not be deemed the supply of services.

(5) Matters necessary for supplying services under paragraph (1) shall be prescribed by Presidential Decree.

Article 16 (Tax Invoice)

(1) Where an entrepreneur registered as a person liable for tax payment supplies goods or services, he/she shall issue an invoice stating the following matters (hereinafter referred to as "tax invoice") to the person who receives the supply, as prescribed by Presidential Decree, at the time specified in Article 9 (where Presidential Decree prescribes otherwise, referring to the time specified otherwise by Presidential Decree). In such cases, a tax invoice may be revised and issued, as prescribed by Presidential Decree, if any ground prescribed by Presidential Decree, such as error

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 prescribed by Presidential Decree, other than those under subparagraphs 1 through 4.

(2) Notwithstanding paragraph (1), corporate entrepreneurs and individual entrepreneurs prescribed by Presidential Decree shall issue tax invoices by electronic means (hereinafter referred to as "electronic tax invoices") prescribed by Presidential Decree: Provided, That corporate entrepreneurs may also issue tax invoices other than electronic tax invoices by December 31, 201, and individual entrepreneurs by December 31, 201.

(3) Where an electronic tax invoice is issued under paragraph (2), a detailed statement of issuance of the tax invoice prescribed by Presidential Decree shall be transmitted to the Commissioner of the National Tax Service by the deadline

(4) An entrepreneur, other than those required to issue an electronic tax invoice pursuant to paragraph (2), may also issue and transmit an electronic tax invoice pursuant to paragraphs (2) and (3).

(5) The head of a customs office shall issue a tax invoice for imported goods to an importer, as prescribed by Presidential Decree.

(6) Paragraphs (1) and (2) may not apply to cases prescribed by Presidential Decree, such as where the issuance of a tax invoice is difficult or unnecessary.

(7) Matters necessary for the preparation and issuance of tax invoices, other than those prescribed in paragraphs (1) through (6), shall be prescribed by Presidential Decree.

Article 17 (Payable Tax Amount)

(1) The amount of value-added taxes payable by an entrepreneur (hereinafter referred to as the "paid tax amount") shall be the amount computed by deducting the tax amount under the following subparagraphs (hereinafter referred to as the "in-house tax amount") from the tax amount on the goods and services supplied by him/her (hereinafter referred to as the "the output tax amount"): Provided, That in cases of an input tax amount exceeding

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 where a list of total tax invoices by customer is not submitted under Article 20 (1) and (2), or an input tax amount on the portion not entered or differently entered from the fact, where the whole or part of the registration numbers or supply values by transaction parties is not entered or differently entered from the fact, from among the entries on the list of total tax invoices by customer submitted: Provided, That the input tax amount in such cases as prescribed by Presidential Decree

2. An input tax amount, in cases where a tax invoice under Article 16 (1), (2), (4) and (5) is not issued, or all or part of the matters to be entered under Article 16 (1) 1 through 4 (hereinafter referred to as "necessary matters to be entered") are not entered or differently entered from the fact on the tax invoice issued: Provided, That the input tax amount in cases prescribed by Presidential Decree shall be excluded;

2-2. An input tax amount where a tax invoice is issued in cases where any goods or services exempt from value-added tax (including any goods or services exempt from value-added tax): Provided, That the input tax amount in cases prescribed by Presidential Decree where the business operator who supplied such goods or services fully pays the tax amount payable under paragraph (1) shall be excluded;

3. An input tax amount for payments not directly related to the business.

4. An input tax amount on purchase, lease, and maintenance of automobiles (excluding those used directly for business types prescribed by Presidential Decree, such as transportation business, automobile sales business, etc.) under Article 1 (2) 3 of the Individual Consumption Tax Act;

5. An input tax amount related to the disbursement of entertainment expenses and expenses similar thereto prescribed by Presidential Decree.

6. An input tax amount (including an input tax amount related to investment) related to a business supplying goods or services exempt from value-added tax (including the business supplying goods or services exempt from value-added tax) and an input tax amount related to the land prescribed by Presidential Decree;

7. An input tax amount before the registration under Article 5 (1) or (2): Provided, That those prescribed by Presidential Decree shall be excluded.