early 2010 Mine2957 ( October 14, 2011)

In fact, if a new vehicle is purchased, it shall not constitute used goods subject to deduction of constructive input tax amount.

Whether the constructive purchase tax amount under the Restriction of Special Taxation Act constitutes a used motor vehicle as a "used motor vehicle" subject to deduction, must be determined individually and strictly, and it cannot be viewed as a "used motor vehicle subject to deduction of the constructive purchase tax amount" from the time of acquisition by a motor vehicle manufacturer only under the former Motor Vehicle Management Act, considering that it is a used motor vehicle from the time of acquisition by the motor vehicle manufacturer.

Article 108 of the Restriction of Special Taxation Act

2011Revocation of disposition of imposing value-added tax;

XX

Head of the North Mine District Tax Office

May 17, 2012

June 7, 2012

1. The plaintiff's claim is dismissed.

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

The defendant's imposition of value-added tax of 000 won for the second period of March 10, 2010 against the plaintiff and the imposition of value-added tax of 000 won for the second period of May 3, 2010 against the plaintiff shall be revoked, respectively.

1. Details of the disposition;

A. The Plaintiff purchased used cars with the trade name of the Central Trading Company, and engaged in trade business overseas, such as Vietnam, and applied Article 108 of the former Restriction of Special Taxation Act (amended by Act No. 9921, Jan. 1, 2010; hereinafter "the Restriction of Special Taxation Act") on 000 won for the preliminary return of the value-added tax for the second half of 2009, and reported 00 won as value-added tax after deducting the input tax amount from the input tax amount. In filing the final return of the value-added tax for the second half of 2009, the Plaintiff applied Article 108 of the same Act to 00 won after deducting the input tax amount from the input tax amount.

B. As to this, the Defendant, among the used cars purchased during the scheduled return period of the second value-added tax in 2009, the four (00 won for purchase) and the twenty-five (29 (200 won for purchase; hereinafter referred to as the “instant automobile”) of the used cars purchased during the period for the final return period, shall, in fact, be deemed to have been unfairly deducted from the input tax amount on the ground that the new car was purchased from another person, and then the automobile was purchased from another person, and then purchased from another person, and then purchased again from another person, it shall be deemed to have been unfairly deducted from the input tax amount. On March 10, 2010, the Defendant additionally imposed value-added tax on the Plaintiff at KRW 00 for the second half-year amount of value-added tax and KRW 000 for the second half-year amount of value-added tax on May 3, 2010 (hereinafter referred to as the “instant disposition”).

C. On September 13, 2010, the Plaintiff appealed and filed an appeal on June 8, 2010, but received a ruling dismissing the said appeal on February 14, 2011.

[Reasons for Recognition] Facts without dispute, Gap evidence 1 to 4, Eul evidence 1 and 2 (including each number), the purport of the whole pleadings

2. Determination

A. The plaintiff's assertion

Article 2 subparagraph 5 of the former Automobile Management Act (amended by Act No. 5104 of Dec. 29, 1995) provides that "motor vehicles" shall be motor vehicles from the time when they are manufactured, assembled, or imported to the time when they are acquired by juristic acts or provisions of Acts and subordinate statutes to the time they cannot actually maintain their performance. Thus, as long as the motor vehicles in this case fall under used motor vehicles as stipulated in the above Act, it is reasonable to interpret them as used motor vehicles subject to the deduction of input tax amount under Article 108 of the Restriction of Special Taxation Act, so the disposition in this case is unlawful.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

Article 108 (1) of the Restriction of Special Taxation Act provides that where an entrepreneur who collects the waste resources and used goods for recycling purposes acquires any waste resources and used goods from the State, local governments or other persons prescribed by the Presidential Decree, and manufactures, processes, or supplies them, an amount calculated by multiplying the acquisition value of the used goods by 10/110 may be deducted, as his input tax amount, from his output tax amount under Article 17 (1) of the Value-Added Tax Act. Article 110 (4) 2 of the Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22037, Feb. 18, 2010) provides that an automobile (limited to used vehicles) under the Automobile Management Act shall be subject to input tax deduction under Article 10 (4) 2 of the former Enforcement Decree of the Restriction of Special Taxation Act.

However, the purpose of the taxation system that deducts the constructive purchase tax amount of recycled waste resources, including used goods, from the output tax amount of the recycled waste resources, under Article 108 of the Restriction of Special Taxation Act is to facilitate the collection of recyclable waste resources and used goods more smoothly, facilitate recycling and promote environmental conservation by deducting a certain amount from the purchase price when an entrepreneur collects and sells recyclable waste resources and used goods which can be recycled from a simplified taxable person or the general public who cannot issue a tax invoice. Under the principle of no taxation without law, tax laws and regulations should be strictly interpreted even if they are related to the requirements for tax reduction or exemption (see, e.g., Supreme Court Decisions 90Nu9797, Jul. 9, 191; 98Du15122, Feb. 23, 2001; 205Du1104, Feb. 24, 2005).

In addition, examining the history of the relevant laws, it seems that the former Enforcement Decree of the Act on the Regulation of Tax Reduction and Exemption for Recycled Goods (amended by the Presidential Decree No. 13804 of Dec. 31, 1992) provides for the first time for used cars under the Automobile Management Act (amended by the Presidential Decree No. 15976 of Dec. 31, 1998) with the same content as the Enforcement Decree of the Restriction of Special Taxation Act (amended by the Presidential Decree No. 15976 of Dec. 31, 1998) regarding the scope of the ‘wasted Goods' and ‘used Goods' which can be deducted from the input tax amount under the Act on the Restriction of Special Taxation for the purpose of purchasing them from 200.0.00.00.0.0.0.00.0.0.0.0.0.0.0.0.0.0.0.0.0.00.)

As to whether the instant automobile can be seen as being used goods subject to input tax deduction under the Restriction of Special Taxation Act, comprehensively taking account of the purport of the entire pleadings as to whether it can be seen as used goods, 13 out of the instant automobile was entered into a sales contract with the Plaintiff on the same day and 4 faster than the initial date of registration of the vehicle, and the remainder of the vehicle is short from the date of delivery or initial registration of the vehicle. The fact that a sales contract was entered into on 100,000,000,000,0000,0000,0000,0000,0000,0000,000,000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000,000,000,000.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.