부가가치세부과처분취소
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
Purport of claim and appeal
1.
1. The reasoning of the court’s explanation of this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of the judgment of the court of first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
The Prosecutor appealed from the fourth to fifth of the judgment of the court of first instance as follows, but the appeal was dismissed and the judgment of not guilty became final and conclusive.
(Supreme Court Decision 2016Do943, supra; hereinafter “relevant criminal case”). From 5th to 7th of the judgment of the first instance court, the Plaintiff’s representative director, in full view of the overall purport of the pleadings in this case as follows: (a) B, the Plaintiff’s representative director, operated “E” and supplied the Plaintiff with white money; (b) E was unable to conduct a normal business after undergoing a tax investigation on the grounds of non-data purchase; (c) around 2004, C had the Plaintiff establish and operate D in order to be supplied with white money; (d) C was intended to report the details of D entry and withdrawal to B; (c) C was given instructions to obtain money from the Plaintiff on July 8, 2007, and around September 8, 200; and (d) C was given instructions to purchase the Plaintiff’s tax invoice and non-indicted 5’s tax invoice, and (d) C was given instructions to the Plaintiff in the process of administering and investigating the Plaintiff’s consolidated tax account.”