부가가치세부과처분취소
1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion did not err in the performance of its duties with respect to the instant sales and purchase tax invoice, since there was no circumstance to suspect that the instant transaction had been entirely different from the processing trader. Therefore, there was a justifiable ground to believe that the Plaintiff could not charge the Plaintiff with fault
Therefore, the instant disposition is unlawful.
B. The reasoning for the court’s explanation on this part of the relevant statutes is the same as that for the corresponding part of the judgment of the court of first instance. Thus, this part is cited by Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the
C. 1) B is a distributor A (hereinafter referred to as “A”).
(E) Co., Ltd., C, and D (hereinafter collectively referred to as “E”).
(1) A person who actually operates the Company and the Small and Medium Enterprise Distribution Center (hereinafter referred to as the “Small and Medium Enterprise Distribution Center”).
A) The Small and Medium Business Corporation is a corporation established by the Small and Medium Business Corporation by investing 100% in order to develop the market for the products of small and medium enterprises and promote their business management. E has concluded an entrustment contract with the Small and Medium Business Distribution Center since 2005 on the purchase and supply of products and has been acting as an agent. 2) B used that, upon the occurrence of a large amount of obligation due to investment loss, E is entrusted by the Small and Medium Business Distribution Center in both purchase and sale by the Small and Medium Business Distribution Center, E is in fact entrusted by the Small and Medium Business Distribution Center, and in fact, even if the products are not distributed, the flow of distribution of the products has processed circular transactions as if they were back to E by means of Meste (hereinafter “Sstester”) or the Small and Medium Business Distribution Center, and has used the products
3..