청구인이 쟁점원재료상당액을 실제로 매입한 것으로 볼 수 있는지 여부(기각)

1. 원처분 개요청구인은 제조업(합성수지 제품)을 영위하는 개인사업자로서 87.4.2～87.6.12 기간중 아래와 같이 합성수지제품 제조용 원재료 37,100,000원(이하 “쟁점원재료”라 한다) 상당액을 청구외 OO실업주식회사 및 OO실업주식회사로부터 매입한 세금계산서를 교부받아 동 금액을 필요경비로 계상하여 당해 과세년도의 종합소득세를 신고·납부하였다.(단위 : 원)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="30" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 거 래 일 </span> </p> </td> <td height="30" valign="middle" width="177"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공 급 자 </span> </p> </td> <td height="30" valign="middle" width="188"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공급받는 자 </span> </p> </td> <td height="30" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 공 급 가 액 </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 87. 4. 2 </span> </p> </td> <td height="30" valign="middle" width="177"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OO실업(주) </span> </p> </td> <td height="30" valign="middle" width="188"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 청구인(OOO) </span> </p> </td> <td height="30" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,600,000 </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4. 7 </span> </p> </td> <td height="30" valign="middle" width="177"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="30" valign="middle" width="188"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="30" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7,000,000 </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4.13 </span> </p> </td> <td height="30" valign="middle" width="177"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="30" valign="middle" width="188"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="30" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7,000,000 </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 87. 6. 2 </span> </p> </td> <td height="30" valign="middle" width="177"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OO실업(주) </span> </p> </td> <td height="30" valign="middle" width="188"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="30" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7,000,000 </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6. 5 </span> </p> </td> <td height="30" valign="middle" width="177"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="30" valign="middle" width="188"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="30" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,900,000 </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6.12 </span> </p> </td> <td height="30" valign="middle" width="177"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="30" valign="middle" width="188"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="30" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5,600,000 </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="131"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="30" valign="middle" width="177"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 계 </span> </p> </td> <td height="30" valign="middle" width="188"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> <td height="30" valign="middle" width="165"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 37,100,000 </span> </p> </td> </tr></table>처분청은 쟁점원재료의 경우 실물거래없이 세금계산서만 교부받은 가공매입으로 보아 동 매입금액 37,100,000원중 22,260,000원(청구인 지분 60% 해당분)을 필요경비 부인하여 93.5.1 청구인에게 87년도 귀속분 종합소득세 10,963,290원 및 동 방위세 2,240,500원을 결정고지 하였다.청구인은 이에 불복하여 93.6.29 심사청구를 거쳐 93.9.18 심판청구를 제기하였다.

2. 청구주장 및 국세청장 의견가. 청구주장청구인은 쟁점원재료를 청구외 OO실업주식회사 및 OO실업주식회사로부터 실제로 매입하였고 동 사실을 위 공급처에서 확인하고 있으므로 이 건 필요경비를 부인한 당초처분은 부당하다는 주장이다.

나. 국세청장 의견청구인의 쟁점원재료 매입처인 청구외 OO실업주식회사 및 OO실업주식회사가 자료상으로 판명되었고 청구인이 쟁점원재료를 실제로 위 법인으로부터 매입한 것으로 인정할만한 금융자료등 객관적인 증빙자료의 제시가 없어 청구주장이 이유없다는 의견이다.

3. 심리 및 판단이 건은 청구인이 쟁점원재료 37,100,000원 상당액을 실제로 매입한 것으로 볼 수 있는지 여부를 가리는데 다툼이 있다.청구주장에 대한 당부를 보면,첫째, 청구인에게 쟁점원재료를 공급하였다고 하는 청구외 OO실업주식회사와 OO실업주식회사는 합성수지제조의 기계장치만 설치하여 놓고 실제로 영업한 사실 없이 세금계산서만 발행하는 과세자료상으로 판명되어 89.1.28 관할세무서인 성북세무서에서 위 법인을 조세범 처벌법 위반혐의로 고발한 사실이 있음이 이 건 과세관련 자료에 의해 확인된다.둘째, 청구인은 쟁점원재료를 실제로 매입하였음을 주장하면서 그 증빙자료로서 위 OO실업주식회사의 사실확인서만 제시하고 있을 뿐 쟁점원재료의 거래대금 수수와 관련한 금융자료 또는 쟁점원재료를 상품(합성수지 제품)생산에 실제로 투입한 사실등을 입증하는 원재료수불에 관한 증빙자료등은 제시하지 못하고 있다.셋째, 이 건 거래와 관련한 89.9.16 부가가치세 과세에 대한 청구인의 심판청구(90.2.16)에서 당심은 이 건 쟁점원재료 매입을 가공매입으로 보아 청구주장을 기각결정한 사실이 있다.(국심 90서358, 90.5.15 참조)위 사실들로 미루어 볼 때, 쟁점원재료를 실제로 매입하였다는 청구주장은 그 신빙성이 인정되지 아니하므로 처분청이 이를 가공매입으로 보아 22,260,000원(청구인 지분 해당분) 상당액을 필요경비 부인하여 종합소득세를 과세한 것은 잘못이 없다고 판단된다.따라서 이 건 심판청구는 청구주장이 이유없으므로국세기본법 제81조및 제65조 제1항 제2호에 의하여 주문과 같이 결정한다.

「국세기본법」 제81조 【심사청구에 관한 규정의 준용】