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 reasons stated in the judgment of the court of first instance, and thus, this part 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 summary of the plaintiff's assertion is that (1) the transaction indicated in the tax invoice of this case was completely different from the processing transaction, and there is no circumstance to suspect it, and thus, it constitutes a case where there is a justifiable ground that cannot mislead the plaintiff as to the tax invoice of this case. Thus, the disposition of this case is unlawful, and (2) the disposition of this case is not so.
Even if the Plaintiff’s tax invoice in this case was discarded on the ground that the delivery confirmation was not made by the purchasing enterprise, and thus, it cannot be said that the Plaintiff neglected the obligation to confirm whether the goods were transported, and thus, the part imposing additional tax is unlawful.
(b) as shown in the attached Form of the relevant statutes;
C. The following facts can be acknowledged in full view of the following facts: there is no dispute between the parties, or the evidence as mentioned above, Gap evidence Nos. 11 to 13, 16, 18, 22 to 25, and witness E’s testimony.
(1) Although F is not a representative on the D registry, a distributor, it is an actual operator. D has concluded an entrustment contract on the purchase and delivery of goods with the small and medium enterprise distribution center in which the government invested with the aim of developing markets for the products of small and medium enterprises and facilitating business management since 2005, and it has performed its business on its behalf.
(2) In order to raise funds to cover the amount of approximately KRW 4 billion by investing in the home shopping business, and thereby, to raise the funds to be used for the repayment of the debt, F shall make sure that D's operation is entrusted with all purchase and sales business by the small and medium enterprise distribution center, and the distribution flow of goods is D.