세금계산서를 거짓으로 수취한 행위는 부정과소신고가산세 부과대상임[국승]
Gwangju District Court-2014-Gu Partnership-1376 ( December 24, 2015)
Cho High 2014 Mine1788 (Law No. 23, 2014)
An act of falsely receiving a tax invoice shall be subject to penalty tax for unlawful underreporting.
In administrative litigation, a criminal judgment is recognized as a factual judgment, and the act of receiving a tax invoice falsely falls under "False Evidence" or "preparation and receipt of a false document" which is defined as one of the unlawful methods and thus is subject to the imposition of an additional tax for unlawful underreporting.
Article 16 (Tax Invoice)
Additional tax on underreporting and overreporting under Article 47-3 of the Framework Act on National Taxes
The revocation of disposition imposing value-added tax on Gwangju High Court 2016Nu3078
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○ Head of tax office
Gwangju District Court 2014Guhap1376 Disposition of Imposing Value-Added Tax
2016.05.26
oly 2016.14
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 imposition of value-added tax 215,928,970 won by the Defendant against the Plaintiff on January 10, 2014 shall be revoked.
The reasons for the decision of the political party are as follows. Thus, the reasons for the decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
[Completioned Parts]
○ 4. 6 months of imprisonment with prison labor for the 6-month term, 'one year of suspension of execution' for six months of imprisonment;
○○○○ and the Plaintiff, on April 16, 2015, prosecuted on April 16, 2015 as ○○ District Court’s ○○○○○ and the Plaintiff on April 16, 2015 as ○○○ and the Plaintiff, who were indicted on the grounds of 2014 senior 000, senior 2000, senior 2014 senior 2000, senior 2014 senior 16, senior 2000 (combined) with ○○ District Court’s ○○○ and the Plaintiff.
00,000,000 '120,000' of No. 17 of the 8 table shall be '120,000,000.
Therefore, the judgment of the court of first instance is just and reasonable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.