National High Court Decision 2007J3132 ( October 26, 2007)

Incheon District Court 2008Guu109 ( November 13, 2008)

The legitimacy of the assertion that the purchase quantity of a game merchandise coupon was erroneously calculated.

It is difficult to conclude that a written confirmation to recognize the purchase quantity of merchandise coupons at the time of the tax investigation has been prepared based on correct facts, and it is reasonable to calculate it in accordance with the gift ledger and the statement of transactions

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

1. The part against the plaintiff falling under any of the following subparagraphs among the judgment of the court of first instance shall be revoked:

2. The Defendant’s disposition on March 2, 2007, which exceeds 13,930 and 718 won, against the Plaintiff on February 2, 2005, shall be revoked.

3. The plaintiff's remaining appeal is dismissed.

4. Two-fifths of the total litigation cost shall be borne by the Plaintiff respectively.

The decision of the first instance shall be revoked. The defendant shall revoke on March 2, 2007 the imposition of the second half-year value added tax of 40,428,660 won against the plaintiff on March 2, 2005.

쇠지지鹬 쇠鹬 3000 u3000

1. Details of the disposition;

The corresponding part of the judgment of the first instance shall be cited as it is.

2. Whether or not the dispositions of the instant case are legal. The plaintiff's proposal

The defendant reported to 232,100 the number of merchandise notes purchased during the taxation period of the plaintiff's household case to 232,100, and calculated the tax base of the household case, but the actual purchase quantity of merchandise notes is less than 80,100, so this case disposition is illegal.

B. Determination

In general, the burden of proof in a lawsuit seeking revocation of tax imposition is a taxable person. However, the merchandise coupon issuer shall be equipped with an electronic management system that can manage the current status of sales and collection of merchandise coupons (including details by suppliers, and game software establishments) after considering the overall purport of the arguments in the entries in subparagraph 2, 3, and 7, and 9, and the merchandise coupon issuer shall be designated and approved by the Korea Game Industry Development Institute, and shall then report the current status of sales of merchandise coupons sold in the individual entertainment room to the Korea Game Industry Development Institute on a quarterly basis, and if the merchandise coupon issuer neglects this, the designation of the merchandise coupon would be at a disadvantage upon the cancellation of the designation of the merchandise coupon. According to the current status of sales of merchandise coupons reported by the Plaintiff to the Korea Game Industry Development Institute, the Plaintiff shall be at the time of its purchase to the Korea Game Industry Development Institute, and the Plaintiff shall be at the time of its initial verification 200 30 0 10 10 10 20 10 10 20 10 2 20 10 2 10 10 2 10 20 . 3 20 . 20 . 20

However, in light of the following circumstances, it is difficult to conclude that the above sales status data was calculated by the accurate report of the sales agency at ○○○○, and the Korea Game Industry Development Institute has already discontinued its business and it is difficult to confirm it, and it is difficult to deem that the Plaintiff’s written confirmation at the time of the tax investigation was based on accurate facts, and such facts alone are insufficient to recognize that the quantity of gift certificates purchased by the Plaintiff during the instant taxable period is 232,100.

Rather, comprehensively taking into account the statement No. 1 and witness evidence, the purport of the entire pleadings, and the fact that the plaintiff prepared a gift management ledger and kept it in the transaction statement during the instant business period. The above gift management ledger and transaction statement of the plaintiff are purchased gift certificates from July 18, 2005, not from July 18, 2005, but from August 22, 2005, the plaintiff's opening date, but if they were prepared thereafter, it is deemed that they were prepared according to the opening period (the plaintiff used the gift certificates in the first place after opening the business and began to purchase normal gift certificates in accordance with the agency's policy). It is reasonable to recognize that the amount of gift certificates actually purchased during the instant taxable period is 8010,000 as stated in the above gift ledger.

Therefore, the calculation of reasonable value-added tax is based on KRW 13,930,718 as shown in the separate sheet (as in the process of the disposition, the average dividend rate of the game machine is 105% and the plaintiff raises an objection to the calculation method of tax base as it is, the standard is followed).

3. Conclusion

Therefore, the disposition of imposition exceeding KRW 13,930,718 of the value-added tax in this case is unlawful, so it is revoked, and the judgment of the court of first instance is partially unfair, so the part against the plaintiff corresponding to the above cancellation part in the judgment of the court of first instance is revoked, and the disposition of imposition exceeding KRW 13,930,718 among the disposition in this case is revoked, and the remaining appeal of the plaintiff is dismissed. It is so decided as per Disposition.