변칙거래를 통한 수출회사의 매입세액공제에 관한 법과 정책에 관한 연구 - 영국의 판례를 중심으로 -

Abstract

The distorted transactions of gold bars are related to frequent purchase and sale of goods between connected parties, where missing traders go missing without discharging their liability to the tax authorities and exporter companies claim the refund of the input VAT paid on the purchase of the goods. In the distorted transactions of gold bars connected with missing traders, a series of transactions of gold bars ranging from import and export takes place within a very short period of time. When input tax amount deductions in illegitimate tax exemption are approved, the treasury of South Korea has been seriously exhausted. European Court of Justice(ECJ) established following principle regarding carousel fraud transactions which is very similar to the distorted transactions of gold bars in South Korea. ECJ in Bond case in January 2006 held that a taxable person who knew or should have known that by his purchase, he was taking part in a transaction connected with carousel fraud transaction must be regarded as a participant in that fraud, irrespective of whether or not he profited by the resale of the goods. Court of Appeals of United Kingdom in Fabulous case followed thus principle of ECJ regarding carousel fraud. Therefore, if a taxable person got involved in carousel fraud transactions in bad faith, the input tax amount deduction in VAT should be denied. Since the above ECJ’s cases has analyzed by previous studies, this articles focuses on reviewing recent cases of United Kingdom regarding carousel fraud and contra trading fraud and addressing the possibility that rules of these cases could be applied to the South Korea’s cases dealing with the input tax amount deduction in illegitimate tax exemption. In details, chapter II addresses the distorted transactions of gold bars and changes of Supreme Court’s position. Chapter III reviews recent cases of United Kingdom regarding carousel fraud and contra trading fraud. Chapter IV discusses the possibility that rules of these cases could be applied to the South Korea’s cases dealing with the input tax amount deduction in illegitimate tax exemption. Lastly, chapter V concludes based on the above discussion.