propriety of a disposition denying the zero tax rate under a written purchase approval

Unless there are special circumstances, such as applying or granting zero-rate tax, even though the supplier of the goods knows that there was a defect in the issuance of a purchase authorization, or that it would not actually be exported, the supply of goods by the purchase authorization cannot be excluded from the application of zero-rate tax rate under the Value-Added Tax Act only for the reasons of the defect in

Article 11 (Application of Value-Added Tax Act)

1. The defendant's appeal is dismissed.

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

Claim: The defendant's disposition of imposition of value-added tax of KRW 133,542,890 against the plaintiff on May 2, 2002 shall be revoked.

The purport of appeal: Revocation of the judgment of the first instance. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

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2. Parts in height:

According to the above basic facts, although it can be known that all the plaintiff's letter of purchase presented while supplying to the non-party company is issued on the basis of false documents, it cannot be deemed that the letter of approval issued by the head of a foreign exchange bank is null and void a year, just because the above defects exist in the process of issuing the letter of approval for purchase. The issue of whether the plaintiff actually exported to the non-party company does not stipulate this as the requirement for applying zero-rate tax, so even if the plaintiff supplied to the non-party company, it cannot affect the application of zero-rate tax rate to the plaintiff.

Therefore, barring any special circumstance such as where the Plaintiff, a supplier of the goods, knew of the defect in the issuance of the purchase approval, or conspireds with the non-party company to evade value-added tax at the time of the sale of the present goods, the supply of goods under the purchase approval without delay cannot be excluded from the application of zero-rate tax rate under the Value-Added Tax Act on the sole ground of the defect in the process of the above issuance as above. However, there is no evidence suggesting that there was any defect in the Plaintiff’s purchase, sales, a short-term transaction between the Plaintiff and the non-party company, and the transaction rate between the supply company and the non-party company, and there was no evidence suggesting that there was any defect in the process of the purchase approval, including the Plaintiff’s issuance of the certificate No. 3-1 through No. 6-11-2, No. 13-2, No. 15-2, No. 20-1, and No. 2.

Therefore, the disposition of this case which did not apply zero tax rate to the transaction of this case is unlawful unless there are circumstances that the transaction of this case is not subject to zero tax rate under the Value-Added Tax

3. Conclusion

Therefore, the judgment of the court of first instance ordering the cancellation of the disposition of this case is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.