면세금지금 부정거래에 있어서 신의칙에 의한 매입세액 불공제의 문제점 연구 ― ‘대법원 2011.1.20. 선고 2009두13474 전원합의체 판결’을 중심으로 ―

The cases of illegal VAT refunds and evasions, the massive ones in the nation's history, in gold bullion show how several offenders colluded to cheat the taxation of those trades under different tax regimes. The Supreme Court recently decided for the supplier and receiver of gold bullion in VAT issues in the illegitimate gold bullion trade by the ruling(2009두13474), on Jan. 20, 2011. According to the Supreme Court decision, the input tax amount deduction in VAT in the illegitimate gold bullion trade is not allowed, if a taxable person who knew or should have known that by his purchase that he was taking part in a transaction connected with caroulel fraud trade. But this decision has some problem. First, tax payment is separate from tax deduction. So tax deduction should not be allowed because of nonpayment of VAT. Additional the burden of proof is responsible to the tax office. Under the name of the Good Faith and Sincerity rule, the buden of proof should not converted the tay payer. Therefore 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 tax office is responsible for the burden of proof.