유류 판매업자인 원고가 교부받은 세금계산서는 공급자가 허위로 기재된 사실과 다른 세금계산서에 해당함[국승]
Changwon District Court 2010Guhap327 ( October 21, 2011)
Cho High Court Decision 2010Du0996 ( October 17, 2010)
A tax invoice issued by the Plaintiff, which is an oil distributor, shall constitute a false tax invoice different from the fact that the supplier has entered it falsely.
(1) The tax invoice delivered by the Plaintiff, a oil distributor, constitutes a false tax invoice different from the fact entered by the supplier, and it cannot be deemed that there was no negligence or no knowledge of the fact of false entries. Thus, the disposition imposing an input tax without deducting the input tax amount is legitimate.
Article 17 of the Value-Added Tax Act
(C)The revocation of the disposition imposing value-added tax
XX
Kim Jong-soo
Changwon District Court Decision 2010Guhap3327 Decided April 21, 2011
April 26, 2012
May 31, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's imposition of value-added tax of 000 won for the first period of December 1, 2008 against the plaintiff on December 1, 2009 shall be revoked.
The reasoning for the court's explanation on this case is the same as that for the judgment of the court of the first instance, and thus, this is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the first island is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.