Whether the raw materials actually purchased shall be included in necessary expenses.

Even if the supplier of a tax invoice is different from the fact, since the supplier actually purchases the raw materials equivalent to the value of supply of the tax invoice, the value shall be included in necessary expenses.

Article 27 (Calculation of Necessary Expenses) of the Income Tax Act

Article 55 (Calculation of Necessary Expenses for Real Estate Rental Income, etc.)

1. The Defendant’s disposition of imposing global income tax of KRW 10,807,270 on the Plaintiff on May 10, 2006 shall be revoked.

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

The same shall apply to the order.

1. Details of the imposition;

A. From July 3, 1999 to ○○○○○○○○○○○○○○○○○○○○○, the Plaintiff, a business operator who runs the business of manufacturing the free will with the trade name named “○○○○○○○○○○○○○○○○,” filed a tax invoice of KRW 22,50,000 of the value of supply issued by ○○○○○○○○○ (representative○○) (hereinafter “instant tax invoice”) and included the said value in the necessary expenses.

B. On May 10, 2006, on the ground that the instant tax invoice is a processing tax invoice issued and issued without a real transaction, the Defendant: (a) determined 14,657,148 won, including the amount of supply of the instant tax invoice, as a total determined tax amount, including KRW 5,013,107,000; and (b) additionally corrected and notified 10,807,270 won of the global income tax for the year 2001 by deducting the amount of tax paid (hereinafter “instant disposition”).

C. On June 19, 2006, the Plaintiff, who was dissatisfied with the instant disposition, requested the National Tax Tribunal to decide on the national tax on June 19, 2006, but was dismissed by the National Tax Tribunal on August 31, 2006.

[Reasons for Recognition] Gap evidence 1-2, Gap evidence 2, Eul evidence 1-2, Eul evidence 2-1, Eul evidence 2-1-7

2. Whether the disposition of imposition is lawful.

A. The plaintiff's assertion

Even if the tax invoice of this case is false, the Plaintiff purchased the raw materials equivalent to the value of supply of the tax invoice from ○○○, and paid 25,000,000 won on October 31, 2001, and thus, the instant disposition of this case, which did not include the value of supply in the necessary expenses, is unlawful, on the premise that no real transaction was made with respect to the goods on the tax invoice of this case.

(b) Related statutes;

○ Pre-amended by Act No. 8144 of Dec. 30, 2006

Article 27 (Calculation of Necessary Expenses)

(1) In calculating real estate rental income, business income, temporary property income, other income, or forest income, the amount to be included in necessary expenses shall be the sum of expenses corresponding to the total amount of income in the current year, which is generally accepted.

(3) Matters necessary for calculation of necessary expenses shall be prescribed by Presidential Decree.

○ Pre-amended by the Presidential Decree No. 17456 of December 31, 2001

Article 55 (Calculation of Necessary Expenses for Real Estate Rental Income, etc.)

(1) Necessary expenses corresponding to the total amount of income from real estate rental and business income in each year shall be as follows:

1. Purchase price (excluding a purchase reduction and a purchase discount) of the raw materials for the commodities or products sold and the incidental expenses thereto;

C. Determination

(1) In full view of the purport of Gap evidence 1-2, Gap evidence 1-2, Eul evidence 2, Eul evidence 4-1, Eul evidence 2, Eul evidence 5-1, Eul evidence 2, Eul evidence 2-1, Eul evidence 2-2, Eul evidence 2-4 through Eul evidence 7, and Eul evidence evidence 2-4 through Eul evidence 2-7, and the whole purport of the argument as to the witness's testimony, the plaintiff, who made a Modry manufacturing, was charged with fee due to a lack of import amount at the time, due to a difficult purchase of Modrying, etc., and requested this ○○○ to intermediate the Mod's raw material supplier and the Modry manufacture, and was supplied with 22,50,000,00 won of the Modry's raw material supply price at the time, and the tax invoice can not be issued to the plaintiff, including the above 20,000 won of the tax invoice issued at the time.

(2) According to the above facts, even if the supplier of the tax invoice of this case is different from the fact, the Plaintiff actually purchased the raw materials corresponding to the value of supply of the tax invoice of this case through ○○○, and thus, the value should be included in the necessary expenses. Therefore, the Defendant’s disposition of this case, which was excluded from the necessary expenses on the ground that the transaction corresponding to the value of supply of the tax invoice of this case is a processed transaction

3. Conclusion

Therefore, the plaintiff's claim of this case is reasonable, and it is so decided as per Disposition with the assent of all participating Justices.