가공매출과 가공매입이 있는 경우 세금계산서합계표부실기재가산세 의무 있음[국승]
Suwon District Court 2010Guhap5746 ( October 07, 2010)
early 2010 Heavy0422 (2010.04.08)
If there are processed sales and processing purchases, there is an obligation to pay additional taxes on non-performing entries on the list of tax invoices.
(1) In the case of complete data, no value-added tax or additional tax shall be imposed because it does not constitute an entrepreneur. However, if an entrepreneur who supplies goods submits a list of total tax invoices by aggregating the processed sales amount and the processed purchases amount, he is liable to pay additional tax against the list of total tax invoices entered differently from the fact.
2010Nu3846. Revocation of imposition of value-added tax, etc.
1.The DepositA2.B
○ Head of tax office
Suwon District Court Decision 2010Guhap5746 Decided October 7, 2010
June 10, 201
July 1, 201
1. The plaintiff's appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance shall be revoked. Each disposition by the defendant on the separate sheet against the plaintiffs shall be revoked.
The reasons for this decision are as follows: "The evidence submitted by the court of first instance is based on the statements in Gap evidence No. 20 through 23, but it is insufficient to recognize that the plaintiff TA was out of the status of oligopolistic shareholders by transferring 69,000 shares held by the plaintiff to KimB on Jan. 2, 2005." Further, the purport of Gap evidence No. 10,11,12,13,18, and Eul evidence No. 1 (including each number), and witness KimB's witness KimB's testimony cannot be deemed unlawful on Jan. 2, 200, considering the whole purport of the arguments, "No. 12,12, 13, 18, and 17 evidence No. 10, and evidence No. 69, etc. are transferred to KimB on Jan. 2, 2005." In addition, the purport of Gap evidence No. 10, 12, 113, 18, and 17, respectively.
Therefore, the plaintiffs' appeal is dismissed as it is without merit. It is so decided as per Disposition.