부가가치세부과처분취소
The judgment below
Among them, the part concerning imposition of unfair underreporting penalty tax is reversed, and this part of this case is applied.
The grounds of appeal are examined.
1. As to the ground of appeal No. 1, based on adopted evidence, the lower court acknowledged the facts as indicated in its reasoning, and determined that the instant tax invoice, which was received from C during the first VAT taxable period of the value-added tax of 2011, constituted “unlawful tax invoice” written differently by the supplier and the actual supplier on the relevant tax invoice.
In light of the relevant legal principles and records, the above fact-finding and judgment of the court below are just, and contrary to what is alleged in the grounds of appeal, there is no violation of the principle of free evaluation of evidence.
2. As to the second ground of appeal, where the supplier and the actual supplier are different from those indicated in the tax invoice, the supplier may not be entitled to deduct or refund the input tax amount under the tax invoice, unless there is any special circumstance that there is no negligence on the part of the supplier due to the failure to know
In addition, the burden of proving that the person who received the supply was not negligent in not knowing the above nominal name should be proved by the party claiming the deduction or refund of the input tax amount.
(See Supreme Court Decision 2002Du2277 Decided June 28, 2002, etc.). The lower court, based on its stated reasoning, determined that the evidence submitted by the Plaintiff alone was insufficient to deem that the Plaintiff was unaware of, or was negligent in, the fact that the Plaintiff was unaware of, the name of the Plaintiff Company C.
In light of the above legal principles and the records, the above determination by the court below is just, and contrary to the allegations in the grounds of appeal, there were no errors in the misapprehension of the legal principles as to the "party involved in a trade in good faith" whose input tax amount is deducted under the Value-Added Tax Act
3. As to the third ground for appeal
A. The former Framework Act on National Taxes on January 2, 201