National Tax Service Review Income 201-0050 (201.30)

The disposition of this case is legitimate since the taxpayer fails to produce evidence that he purchased oil, etc.

If the purpose of the cost and the other party to the payment have been proved to be fraudulent, it is necessary for the taxpayer who is easy to present all data, such as books and evidence, to prove that the cost has been actually paid, and it cannot be deemed that he purchased oil, etc. listed in the tax invoice. Thus, the disposition of this case is legitimate

2011Guhap2543 global income and revocation of disposition

KimA

Head of Jinju Tax Office

January 12, 2012

February 16, 2012

1. The plaintiff's claim is dismissed.

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

The Defendant’s decision of correction of KRW 5,263,00 on February 10, 201 against the Plaintiff on February 10, 201 shall be revoked.

1. Details of the disposition;

A. From January 10, 2007, the Plaintiff has been operating a gas station with the trade name, "OOri 00 in Yong-gun, Yong-gun, Chungcheongnam-gu, Gyeongnam-do" from 000 to 00.

B. When the Plaintiff filed a global income tax return for the taxable year 2009, the Plaintiff included the value of supply in the global income tax for the purchase tax invoice (hereinafter “the instant tax invoice”) issued byCC Energy Co., Ltd. (hereinafter “BB Energy”). The instant tax invoice is written as “the total amount of KRW 26,200,00,000, 23,818,182, 2,381,81,818, and the total amount of KRW 26,200,000,000.”

C. On September 2009, the Director of the Busan Regional Tax Office conducted a tax investigation onCC energy, and determined that the instant tax invoice was a processed tax invoice issued without a real transaction, and notified the Defendant thereof at that time.

D. On February 10, 201, the Defendant issued a correction notice of KRW 5,263,000 as global income tax accrued in 2009 (hereinafter “instant disposition”) by excluding the supply value of the instant tax invoice from the necessary expenses of the global income tax to the Plaintiff.

[Ground of recognition] Facts without dispute, Gap evidence 8, Eul evidence 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

As the Plaintiff actually purchased light oil fromCC on June 30, 2009 as indicated in the instant tax invoice, the supply price of KRW 23,818,182 shall be included in the necessary expenses of global income tax for the taxable year 2009. However, the Defendant’s disposition that did not industry is unlawful.

(b) relevant statutes;

It is as shown in the attached Form.

(c)a recognition;

1) The business registration certificate forCC energy is written as “representative: the maximumG, the opening date: April 29, 2009; the place of business and the location of the main office of the Busan-gu Busan-do OOdong 000-00; the type of business: the wholesale and retail, and the category of petroleum sales.”

2)CC energy reported its sales amounting to KRW 20,145,000,000 during the 171 taxable period, and KRW 20,098,00,000 during the 171 taxable period. However, as a result of the investigation conducted by the Busan Regional Tax Office, it was confirmed that the sales and purchase amount were all processed transactions.

3) CC에너지의 출하전표에는 "출하일자 : 2009. 6. 30., 출하구분 : 판매, 전표번호 : 00107742, 수송장비번호 : 대구80아8648, 거래처명 : OO주유소, 출하지 : CC에 너지, 도착지 : OO주유소, 품명 : 초저유황경유, 단위 L, 승인수량 : XO.OXXl), 황함 량, 온도, 비중/그룹, CARD NO., 중량(KG) : 각 공란, 환산수량, 미출수량 및 금액 : 각 0, 운반자 : 전HH"으로 기재되어 있다. 그런데, 위 출하전표와 전표번호 및 서식이 통일한 출하전표가 4장 더 존재하고, 위 4장의 출하전표에는 거래처가 각 'QQQQ주 유소'로 기재되어 있다.

4) On June 30, 2009, the Plaintiff submitted photographs (Evidence A 12) parked in the O station around 1:28 p.m. on June 30, 2009, with a vehicle of Daegu 80 A8648 at the O station. The said vehicle is a truck for freight transport owned by the RRC Co., Ltd., and is not a vehicle for oil transport.

5) The Plaintiff reported to the Korea National Oil Corporation the trading status of petroleum in the first period of time in 2009. However, the Plaintiff did not report to the Korea National Oil Corporation 20,000 liters as stated in the instant tax invoice.

[Ground of recognition] Facts without dispute, Gap 1, 4 evidence, Eul 1, 2, 3, 5, and 6 evidence, the video of the evidence No. 12 and the purport of the whole pleadings

D. Determination

1) If a tax invoice on a part of any of the costs reported by a taxpayer is proved to have been prepared falsely without a real transaction by the Defendant, who is the tax authority, without a real transaction, and it is disputed as to whether it is an actual cost and the other party to the payment of the cost claimed by the taxpayer has been proved to the extent that it is reasonable for the taxpayer to have been actually spent, it is necessary to prove that it is easy for the taxpayer to present all the data, such as the account book keeping and evidence (see Supreme Court Decision 96Nu8192, Sept. 26, 1997).

2) In light of the above legal principles, the following facts are acknowledged as follows: (i)CC energy can be confirmed as a so-called "data column" issued only without sale and purchase; (ii) the Plaintiff is unable to issue a shipment ticket issued by CC energy; (iii) the shipment slips of the same pre-sale number exist more than four; (iv) the vehicle of Daegu 80 A8648 stated with the oil transport vehicle is a truck for cargo transport; (iv) the Plaintiff reported the oil trading status for the first period of 1, 2009 portion to the Korea National Oil Corporation; and (v) it is difficult to recognize the Plaintiff's assertion that the Plaintiff failed to report the shipment price of the instant tax invoice to 20,000,000 won without real transactions; and (v) it is difficult to find that the Plaintiff's assertion that the Plaintiff purchased the oil price of the instant tax invoice to 280,000 won, and there is no reason to believe otherwise than the Plaintiff's assertion that the supply price of the instant tax invoice was less than the Plaintiff's evidence 28181.

3) Therefore, since the Plaintiff cannot be deemed to have purchased oil, etc. equivalent to KRW 23,818,182 as stated in the instant tax invoice, the instant disposition issued by the Defendant on the same premise is lawful.

3. Conclusion

If so, the plaintiff's claim is without merit, and it is dismissed.