Case Number of the immediately preceding lawsuit

Gwangju District Court-2014-Gu Partnership-1369 ( December 24, 2015)

Title

It is a false tax invoice that receives a false tax invoice as if the goods or services were supplied even if the goods or services were not supplied.

Summary

(As in the judgment of the first instance, a false tax invoice is issued as if the goods or services were not supplied, and the return of value-added tax by deducting the input tax amount is derived from the purpose of tax evasion.

Related statutes

Article 6 of the Value-Added Tax Act, and tax invoice under Article 16 of the Value-Added Tax Act

Cases

2016Nu3061 Additional note and revocation of disposition

Plaintiff

AAA Energy Corporation, Inc.

Defendant

○ Head of tax office

Conclusion of Pleadings

on October 26, 2016

Imposition of Judgment

on 14, 2016

Text

1. The plaintiff's appeal is dismissed.

Purport of claim

The judgment of the first instance is revoked. The Defendant’s imposition of value-added tax on the 200○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ on the Plaintiff.

Reasons

The reasons for the decision of the political party are as follows. Thus, the reasons for the decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.