부가가치세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. The reasons why the court accepted the judgment of the court of first instance for this case are the same as the reasoning of the judgment of the court of first instance, except where the defendant added the judgment as set forth in paragraph (2) above to the corresponding part as to the contents asserted in the court of first instance. Thus, it is acceptable to accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article
2. Additional matters to be determined;
A. The Defendant’s assertion that the wage, etc. is directly paid to B according to the construction contract shall be directly paid as much as the amount equivalent to the input tax amount.
However, since the Plaintiff did not directly pay the amount equivalent to the input tax amount of the tax invoice at issue to B, the issue should be viewed as a false tax invoice.
B. Article 16(1) of the former Value-Added Tax Act (amended by Act No. 10409, Dec. 27, 2010; hereinafter the same) provides, “Where an entrepreneur registered as a person liable for tax payment supplies goods or services, he/she shall issue an invoice stating the following matters (hereinafter “tax invoice”) to the person who has received the supply at the time specified in Article 9, as prescribed by Presidential Decree,” and each of the subparagraphs provides, “1. The registration number and name or title of the entrepreneur who supplies the goods
2. Registration number of the person who receives;
3. Supply value and value-added tax:
4. Date of preparation,
5. Matters prescribed by Presidential Decree other than those referred to in subparagraphs 1 through 4 are referred to in Article 53(1) of the former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 22578, Dec. 30, 2010).
“1. Address of the Supplier” in each subparagraph;
2. Trade name, name, and address of the person who receives the supply, and two persons;
2. The type and issue of business of the person who supplies or receives;
3.Items to be supplied;
4. Unit price and quantity, and
5. The date of supply,
6. Kind of transaction, 7.