부가가치세부과처분취소
1. All appeals filed by the plaintiff and the defendant are dismissed.
2. The costs of appeal shall be borne by each party.
The purport of the claim and appeal is the purport of the appeal.
1. The reasons for the court's explanation concerning this case are as follows: Gap evidence (including each number) which is not sufficient to admit the plaintiff's assertion, and Eul evidence Nos. 47 (including each number), which is insufficient to recognize the defendant's assertion, are rejected; Paragraph 2 of the same Article, some of the judgment of the court of first instance is dismissed or added; Paragraph 3 of the same Article is the same as the part of the judgment of the court of first instance, except for addition of the judgment on the argument that the plaintiff and the defendant stressed again in the trial, and therefore, it is cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. On the last 5th page “New Company” shall be deemed to be “New Company”; on the 6th 7th Sheet “Fa” as “Account”; on the 15th Sheet “Saster” as “tax invoice”; on the 7th Sheet “J” as “D”; on the 6th Sheet “91,708,001” as “91,708,000,” respectively.
Under paragraph 8, the following shall be added to the following:
⑤ Even if the Plaintiff was actually supplied with oil and deposited the price into the account under the name of the transaction partner of this case, it is merely a tool to disguised normal transactions in so-called so-called transaction, and it is difficult to find that there was no negligence due to the Plaintiff’s failure to know the disguised fact of the tax invoice of this case on the sole basis of such circumstances. 6. The business registration certificate is delivered by the business operator to the head of the competent district tax office in order to identify the taxpayer of value-added tax, etc. and to secure taxation data, so it is merely a certificate proving the registration of the business, and it is not sufficient to prove that the Plaintiff satisfies the qualification or requirement for