금지금 거래 관련 부가가치세 과세문제에 관한 소고

A study on the VAT Issues for Gold Bullion TradesIllegitimate trades and legitimate trades are mixed in gold bullion market . Under these circumstances, the courts recently ruled against the supplier and receiver of gold bullions in VAT issues in the event that illegitimate gold bullion transactions occur. Seoul Administrative Court approved a special condition that the tax payer knows flaws in the purchase approval by the verdict(2003 Guhap 18835) on May 11, 2006. Seoul Administrative Court decided the purchase amount deduction in VAT was denied because tax receipt was judged to be different from fact by the verdicts(2005 Guhap 7457, 2005 Guhap 39904) on Sep. 8, 2006 and Jan. 19, 2007. Although gold bullion VAT system is changed, Seoul Administrative Court maintains this position mostly.However, it is not recommended to penalize those who participated in illegitimate gold bullion trades according to the pricing structure of the gold bullion market if they did not actively conspire by back-tracking on the principle that the tax office is responsible for the burden of proof. The range of 'fraud and other unfair activities' mentioned in the Tax Evader Penalty Law article 9, clause 1. should not be expanded in its interpretation because reporting and payment is identified in tax law. So the decision(2005 Do 9546) of Supreme Court on Feb. 15, 2007 should be changed,