A disposition to correct the receipt of a revolving tax invoice without a real transaction between related companies is legitimate.

A corrected disposition is legitimate because the fact that a tax invoice has been issued and received in the form of a lump sum without a real transaction between related companies controlled by one person is confirmed to be a processed transaction due to the grounds and circumstances related to the transaction.

Article 17 (Tax Invoice)

Article 59 of the Enforcement Decree of Value-Added Tax Act

2013Guhap804 Disposition of revocation of Value-added Tax

AAA, Inc.

Head of North Daegu Tax Office

April 30, 2014

June 13, 2014

1. The plaintiff's claim is dismissed.

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

The Defendant’s disposition of imposing value-added tax of KRW 0,00,000 on the Plaintiff on July 1, 2012, 2009, and KRW 0,000,000 on February 2, 2009, and KRW 0,000,00,000 on the Plaintiff (for reasons, the statement in the written complaint appears to have been written in error).

1. Details of the disposition;

A. On October 27, 2008, the Plaintiff established the facility maintenance and management business, research and development business, etc. as its business objective.

High, 000 is the plaintiff's representative director, 000 spouse, and in-house director.

B. The Defendant’s tax investigation of the Plaintiff from April 18, 2012 to May 17, 2012 (hereinafter “instant tax investigation”).

D) As a result of the Plaintiff’s implementation, a list of the attached papers without real transactions from January 1, 2009 to December 31, 201, by the Plaintiff.

After determining that a tax invoice (hereinafter referred to as “market tax invoice”) was received as described,

On May 25, 2012, the Plaintiff notified the results of the tax investigation.

C. Accordingly, on July 1, 2012, the Defendant issued a correction and notification of the value-added tax amounting to KRW 0,000,000 for the Plaintiff, KRW 200,000 for the year 1, 2009, KRW 0,000 for the second period in 2009, and KRW 0,000 for the second period in 2011 (including additional tax) for the Plaintiff (hereinafter “instant disposition”).

D. The Plaintiff appealed and filed a request for examination on September 21, 2012. However, the Commissioner of the National Tax Service on September 12, 2012

28. A decision to dismiss a request was made.

Facts that there is no dispute for recognition, Gap evidence 1, 2, and Eul evidence 1 and 2 (including each number)

Statement, the purport of the whole pleading

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

원고와 주식회사 0000, 주식회사 0000, 000다테, 주식회사 0000000교육원, 주식회사 XXXX(이하 'XXXX'라 한다)는 관계회사이고, 00000000(이하'000000'이라 하고, 관계회사와 통칭시 '관련업체'라 한다)은 관계회사의 대주주인 김AA가 이사장으로 재직 중인 점, 관련업체는 소프트웨어 개발사업의 특성과 기술을 토대로 각각 설립되어 운영 중인데, 관련업체가 수주를 받으면 프로젝트에 관련이 있는 기술들을 융합하여 협업으로 완제품을 만들어서 납품하는 구조로영업하고 있는 점,관계회사들은 자체적으로 새로운 기술을 개발하고 제품을 만들어특허출원을 하는 작업도 병행하고 있는 점, 프로그램 개발의 실물이란 개발과 관련된소스로서, 개발된 제품은 특허출원이 되기도 하고 향후 거래처에 납품이 되기도 하는점 등에 비추어 보면, 관련업체 사이의 거래는 필수적으로 발생하는 것이며 정상적인거래라고 할 것임에도 피고가 관련업체 사이에 수수한 세금계산서가 가공의 세금계산서임을 전제로 한 이 사건 처분은 위법하다.

(b) Related statutes;

It is as shown in the attached Table related statutes.

(c) Fact of recognition;

1) The representative director of the Plaintiff and the 000 representative director are KimA, the representative director of the intelligence science is KimB, the birth of the KimA, and the representative director of the Human Park is 000, the spouse of the KimA. The representative director of the Human Park is 000, the spouse of the KimA, the 000 representative is KimA, 000, and the 000 representative is KimA.

2) The instant tax investigation conducted by the Defendant against the Plaintiff, etc. from April 18, 2012 to May 17, 2012

The results are as follows:

5. Details of inspection;

○ Major Recoverys

- Representative KimA of 000 is a person responsible for actual management of related companies 000,000,000,0000,000,0000, and is an actual agent related to the issuance of a tax invoice;

- through the relevant history and external entities, the explanation of the details of transactions received through the tax invoice is required, such as evidence of actual transactions and the relationship of receipt of transaction proceeds, but there is no submission of material proving the facts of transactions;

The main purpose of these processing transactions is to issue processed sales and purchase tax invoices, which pass through the company concerned and the external company for the purpose of competitive bidding, negotiated contract and bank loans.

○ Details of the investigation by individual corporation

000

- the amount of revenue reduced as a result of the issuance of revised tax invoices for the electronic sales tax invoices in 201, that is, the amount of sales between related companies, and that of the actual amount of revenue can be verified.

- Recognizing a real transaction for a transaction, such as the provision of services, server management, etc. related to the establishment of a website between related parties, and confirming a processing transaction for a revolving transaction between related parties that do not have any real transactions such as ordering points.

- In addition, through the external companies concerned, derivatives of suspected processing materials for suspected window dressing transactions that circumvent the relationship with the external companies concerned (no materials are available for the receipt of price transactions).

000

-the revolving transactions between the parties concerned occupy 00 per cent of the total amount;

-issuance of revised tax invoices for the portion of divisional sale in 2011

- Recognizing a real transaction for a transaction identified by the ordering entity, and confirming a processing transaction for a revolving transaction without a real transaction such as ordering entity;

000

-issuance of revised tax invoices for the portion of divisional sale in 2011

- recognition of real transactions for a transaction identified by the ordering entity (the amount under the contract with the local government and the details of the issuance and settlement of the tax invoice);

- Other ordering and buying points, etc. shall determine processing transactions for revolving transactions that do not carry out any real transactions.

0000

- With respect to the purchase, sale, and pre-sale of business or clothing that has been incorporated as a primary business;

-the revolving transactions between the parties concerned occupy 00 per cent of the total amount;

- Recognizing the actual transaction for the transaction whose results of the service transaction are confirmed, and confirming the processing transaction for a revolving transaction without any real transaction such as ordering points;

0000

- established on October 27, 2008 for the sale in lots of Daegu 00-Dong 000-0 000 commercial buildings

Enforcement Director:

- - Issuance of revised tax invoices for the portion of food sale in the second half 2011;

- Recognizing the real transaction for the sale transaction with commercial occupants, and confirming the processing transaction for a revolving transaction without any real transaction such as ordering points;

3) The GangwonCC, the representative director of 000, was the following at the time of the Defendant’s tax investigation on August 9, 2012:

was stated.

4(3)(5)(1)(2)(1)(3)(1)(1)(1

sentence: Emmomo KimAC is well tensiond

The answer: It is well known.

Method: how you came to know?

The answer: KimAC husband 000 is well aware of the relationship that is the vessel of the university.

door: 000 and transactions with the related company are hot, first requested by anyone.

The answer: The husband's post-university relationship with the university is well known, so I received the request from the president of KimA.

sentence: 209 00,000,000 (supply price) for each 5th 000,0000,000 won for the second 2nd 2009

(Supply Amount), 000 1.00 1.00 1.00,000 1.00 1.00 1.00

The answer: All the above transactions have been processed and traded. On the date of December 10, 2009, In Indonesmo No. 00,000,000 won have been the actual transaction, and in detail, all of them have been processed and traded.

4. A written answer (No. 9-2)

sentence: (000, etc.) Sales tax invoices issued in 00000 000000

How is crypta

The answer: The low-income companies are not operated for the purpose of profit-making, and there is no sales and purchase tax invoice due to the sale or purchase case.

m: Rabing, which constitutes a false tax invoice

The answer: this is the case.

m: The aggregate table submitted at the time of the value-added tax is cageed.

The answer: The report of value-added tax is also made by students, and it is not made to avoid the responsibility. It is thought that the wrong part is that the authorization system should be responsible as a matter of course.

sentence: 0000 also applies equally to the case.

The answer: I will communicate by telephone to this point.

00 Professor 00 Professor Professor Professor Professor Professor Professor Professor Professor Professor Professor

sentence: Ascertainment of the details of transactions between corporation 00000 through 00000

The transaction with Company 0000 is also in the same form.

The answer: The same shall apply to each other.

4) KangCC, an operator of 0000 0000 (hereinafter referred to as “000”), made a statement as follows at the time of the Defendant’s tax investigation on May 21, 2012.

5) KimB, the representative director of 000 Co., Ltd. (hereinafter referred to as "00"), KimB, the defendant on August 9, 2012

At the time of the tax investigation, the following statements were made.

/Sgd./Sgd./

sentence: 208 2.00,000,000 (supply price), 002,0002,000,000 won (supply price) for February 2, 2008

issuance of sales tax invoices, 00,000,000 won per November 1, 0000, 20002

I would like to explain the portion of the purchase tax invoice received.

The answer: The sales and purchase, as mentioned above, are heavy, regardless of real transactions.

sentence: Delivery of sales tax invoices of 00,000,000 won per September 1, 2009 and 0000

00,000,000 Won for the transaction in receipt of the purchase tax invoice shall be explained.

The answer: 0,000,000 won falls under the sales tax invoice for the actual transaction portion and the sales and purchase equivalent to the remaining 00,000,000 won constitute the processing transaction.

4. The last sentence (3) 4.

sentence: Doz. directly manage the affairs concerned; Doz.

Note: The issue of the tax invoice directly shall be as follows.

The text will first be asked on the specific matters related to 000. It will be asked on the following: 00,000 won in 2008; 00,000 won in October 7, 2008; 00,000,000 won in November 8, 11; 29. 29,000,000,000 won in total; 00,000,000 won in total; 00,000,000 in relation to 00; 00,000 won in total, issued tax invoices; 20,000,000 in 10; 20,000,000 won in total; 1.20,000,000 won in total,00,000 won in total; 1.0,000,000 won in total;

0000은 다시 0000에 000,000,000원의 매출세금계산서를 교부하는 부당한 우회거래로 보는데, 이렇게 매출을 발생시키는 이유가 뭡니까

답: 제가 데리고 있던 이사(000)였는데, 지금도 여러 가지 일을 많이 시킵니다(아무튼 많이 그렇게 하는 편입니다).

sentence: 00,000,000 won and other seven times on October 5, 2008, if 0000, the sales tax invoice of KRW 00,000 is issued, 00,000 in total, 00,000 won in the education center of 00,000 won in Korea, 000,000 won in total, and 00,000,000 won in the education center of 00,000, and the sales tax invoice of KRW 000 is issued again, and 00,000 in the education center of Korea, and 000 in the education center of 00.

Doctrine has caused a series of transactions, and whether the place of the order is damp.

The answer: The one is the hot spring in relation to Ulledo.

Note: 000 does not have any sales related to Ulleungdo.

Response: Hashekhs with Hashek-do, Hashek-do.

L.: .. It is explained that the sales and purchase of 000 Ktex and 0000 Ktz correspond to a round-over transaction with no substance as an enterprise other than transaction with related companies such as 000.00.

Answer: University professors in case where a 000-Tex and a 00000-Crather study is conducted;

In other words, students in the business incubator office are well tensiond, so that it is so reported by the National Assembly, so that the National Assembly of the Republic of Korea is a professor of this case.

6) The KimA stated as follows at the time of the instant tax investigation on May 10 through May 14, 2012.

Details of the tax invoice value in the taxable period

209.2 000,000

The actual business operator KimA received only processed tax invoices without supply of goods or services from related enterprises in order to extend loans and maintain sales of a certain size at the time of a free contract with government offices, and some financial evidence is confirmed as a formal deposit transaction in order to disguised processing transactions, and the actual transaction has not been submitted until the date of the investigation, so it is confirmed as a dry processing transaction.

m. Upon completion of the investigation of a suspected suspect of data (prop. (B) (Evidence 8)

5. Details of inspection;

(1) To investigate the representative;

o The Kim00 surveyed the original representative Kim00, due to the solicitation of KimA, a relative, Kim Jong-A

The name of the actual business operator is confirmed to have been lent, and the actual business operator KimA also is the actual business operator, so representative Kim00 in the name of the actual business operator and KimA shall be investigated by the actual business operator Kim.

(2) Sales Action Survey

Note: Doese I see this case as a transaction without substance through a bypass transaction.

The answer: this is the case.

Note: All transactions relating to 000wale will be seen as a round-over transaction which does not involve a real transaction.

The answer: this is the case.

sentence: From 000 to 1 other on September 30, 2008, the sales tax invoice of KRW 000,000,000 shall be delivered to 000 for each case, and if the sales tax invoice of KRW 00,000 to 00 on December 15, 2008 is delivered to 000, the stock company shall be KRW 000,000,000 for 00 and KRW 0000 for each case.

The issue of the sales tax invoice of KRW 000,000 is doubtful. How is it hot.

The answer: If the number of people is required, you will use the employees of the company.

sentence: The size of the net sales of the man-made is within KRW 00,000,000, and the purchase is not likely to result in such a purchase.

The answer: Bank loan relationship is also R&D, and the loan is separate, and if a document is submitted to develop it, the Bank will grant a loan.

Note: Doz. Doz. may be created by means of the need for the loan

The answer: The funds to be developed are also insufficient, and there is no new technology, a bid is not available.

7) An investigation was conducted on September 6, 2012 to November 9, 2012 with respect to 0000wegs, and the main contents of the questionnaire are as follows.

8) The Plaintiff, KimA, etc. did not supply or have supplied goods or services.

It shall be charged for committing an offense, such as filing a false report on issues and tax invoices;

[Tgu District Court 2012 Highest 5047, 2012 Highest 8857 (Consolidated), 2013 Highest 21 (Consolidated), 2013 Highest 2013 Highest 2013 Highest 2013

4414(Joint). On May 16, 2014, the above court sentenced the plaintiff to a fine of 5 million won and KimA for a period of 00,000 won, and sentenced to a suspended sentence of 0 years in October, 2014, respectively. The plaintiff and KimA appealed from the plaintiff, KimA, etc., and are now pending in the appellate court ( Daegu District Court 2014No1739).

See each entry of the facts with no basis for recognition, Eul 2 to 5, 8, 9 (including each number);

The purport of all pleadings

D. Determination

1) Generally, in a lawsuit seeking revocation of a tax imposition disposition, the burden of proving the facts of taxation requirements is imposed.

tax requirements in light of the empirical rule in a specific proceeding; or

If the facts alleged are revealed, unless the other party proves that the pertinent tax disposition is not eligible for the application of the empirical rule, it cannot be readily concluded that the pertinent tax disposition is an unlawful disposition that failed to meet the taxation requirements (see, e.g., Supreme Court Decision 2006Du6604, Feb. 22, 2007). Meanwhile, in the course of a tax investigation conducted by a tax authority, if a person liable for duty payment prepares a written confirmation that a certain portion of a transaction is the processing transaction from the person liable for duty payment, barring special circumstances, such as where the written confirmation was forced against the will of the person who prepared it, or where it is difficult to take it as the supporting material for the specific facts due to lack of the content thereof, the evidence of the written confirmation cannot be readily denied (see, e.g., Supreme Court Decision 2001Du2560

In addition, the legality and legality of the taxation disposition in the administrative litigation seeking the revocation of the taxation disposition on the grounds of illegality.

The burden of proving the existence of the taxation requirement is against the tax authority, so the tax authority should bear the burden of proving necessary expenses which are the basis of the determination of taxable income. However, the tax authority must prove that the tax invoice on some of the expenses reported by the taxpayer was prepared without real transactions to a considerable extent, and there are special circumstances, such as the purpose of use of the expenses claimed by the taxpayer and the cases where it is proved to the extent that the other party to the payment of the expenses is false (see Supreme Court Decision 2005Du16406, Apr. 14, 2006).

2) In light of the following circumstances known by the fact of the recognition, the calculation of the issue tax amount is as follows:

It is reasonable to deem that a false tax invoice is different from the fact received in the absence of real transaction;

In contravention of this, part of the evidence Nos. 77-1 and 2 in violation of this, it is difficult to believe, and Gap's 3 through 76, and 78

Each statement of the evidence of 80 to 80 (including each number) alone is insufficient to reverse the above recognition, and there is no other counter-proof. Therefore, the plaintiff's above assertion is without merit, and the disposition of this case by the defendant is legitimate.

① The KimA controlled and operated a related company as a representative, such as the Plaintiff, 000, 000, 000, 0000, 0000, and 00000. The issue tax invoices were issued and managed directly.

② The Plaintiff et al. received at issue tax invoices without real transactions, thereby entering into a negotiated contract and competition.

performance for bank loans by facilitating participation in tendering, or increasing the scale of purchase and sales;

I seem to have the purpose of trying.

③ The Defendant provides website-related services, and manages servers through the instant tax investigation.

Real transactions are recognized for the transaction whose place of order is confirmed, and real transaction price such as the ordering place, etc.

It was confirmed as a processing transaction only with respect to the revolving transaction between unrelated enterprises.

④ KimA that received the issue tax invoice was a person to the effect that there was no real transaction of the issue tax invoice at the time of a tax investigation. The Defendant submitted to the Plaintiff financial data to prove the real transaction details that the tax invoice was received from the relevant company, and financial data on the transaction price receipt relation.

Although the plaintiff demanded the vindication, the plaintiff could not submit it.

⑤ At the time of the instant tax investigation, the representative director, 000, 000, 000 representative director, 000 representative director, 000 representative director, 000 representative director, recognized that there is no real transaction, and the tax invoice related to the company was confirmed to be due to the processing transaction. As a result of the investigation conducted on 0000weg, the issue tax invoice related to 0000weg was confirmed to be due to the processing transaction.

(6) The plaintiff and KimA are indicted for committing a crime that falsely reported that the issue tax invoice is received without being supplied with goods or services or having not been supplied with such goods or services.

On May 16, 2014, the Plaintiff was sentenced to a fine of KRW 0 million, and the KimA was sentenced to a suspended sentence of KRW 0 million on October, 201, respectively.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.