(영문) 서울고등법원 2012. 12. 21. 선고 2012누23794 판결가공매입세금계산서로 매입세액 공제받은 행위는 사기기타부정한 행위에 해당함[국패]
Incheon District Court 2012Guu1284 (Law No. 12, 2012)
Early High Court Decision 201Du1987 ( December 08, 2011)
The act of receiving input tax deduction as a processing purchase tax invoice constitutes a fraudulent or other unlawful act.
(As in the judgment of the first instance court, the first tax investigation was based on the evidence to prove the suspicion of tax evasion, so it cannot be deemed as a duplicate investigation, and the act of receiving the processing purchase tax invoice and receiving the input tax deduction constitutes a fraudulent or other unlawful act and thus, it is reasonable to extend the exclusion period of national taxes.
2012Nu23794 Revocation of imposition of gift tax
KimA
The director of the North Incheon National Tax Office
Incheon District Court Decision 2012Guhap1284 Decided July 12, 2012
November 27, 2012
December 21, 2012
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of gift tax of KRW 000 against the Plaintiff on March 10, 201 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning for this Court's explanation is the same as that for the judgment of the court of first instance, and it is also accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
If so, the plaintiff's claim seeking the cancellation of the disposition of this case is reasonable, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed, and it is so decided as per Disposition.