석유 공급자의 사업시설 등을 확인하지 아니하였으므로 선의ㆍ무과실로 볼 수 없음[국승]
Suwon District Court 2010Guhap4200 ( October 25, 2011)
National Tax Service Review Division 2009-0077 ( December 30, 2009)
Since the business facilities, etc. of a petroleum supplier are not verified, it shall not be deemed good faith or negligence.
(As in the judgment of the court of first instance), who is a real supplier, and whether a nominal supplier of a tax invoice is not a material may not be deemed a good faith or without fault on the sole basis of obtaining a copy of a business registration certificate or a copy of a passbook, without actually verifying the location of the place of business, business facilities, etc. of the petroleum supplier, even though there were sufficient circumstances
Article 17 of the Value-Added Tax Act
2011Nu23964 Revocation of Disposition of Imposition of Value-Added Tax
XX Energy Co., Ltd.
Head of Si Tax Office
Suwon District Court Decision 2010Guhap4200 Decided May 25, 2011
November 1, 2011
December 13, 2011
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance is revoked. The defendant's imposition of value-added tax of KRW 5,159,920 on April 1, 2009 against the plaintiff on April 1, 2009 and the imposition of value-added tax of KRW 3,705,970 on the first term of 2008 shall be revoked.
The court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance, and thus cite it as it is 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 instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.