이 사건 세금계산서는 사실과 다른 세금계산서에 해당하나, 원고가 위 사실을 알지 못한 것에 과실이 없음[국패]
Daejeon District Court-2015-Gu Partnership-10081 (2016.09.07)
Cho High 2014 Jeon 3305 ( December 22, 2014)
Although the instant tax invoice constitutes a false tax invoice, it was not negligent in the Plaintiff’s failure to know such fact.
Although the tax invoice received by the plaintiff constitutes a tax invoice entered differently from the fact by the supplier, the disposition of this case is unlawful since the plaintiff was not negligent in not knowing the above fact.
Articles 16 and 17 of the Value-Added Tax Act
2016Nu12590 and revocation of disposition of imposing corporate tax.
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The Director of the National Tax Service
November 24, 2016
December 15, 2016
1. The defendant's appeal is dismissed.
2. Costs of appeal are borne by the Defendant.
.
1. Purport of claim
On March 25, 2014, the Defendant revoked each imposition of value-added tax for the second term of 2012 against the Plaintiff on March 25, 2014, ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○
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;
This court's reasoning is identical to that of the court of first instance, with the exception of changing the "witness of the first instance" of the first instance court Nos. 10, 12, and 17 as the " witness of the court of first instance" respectively. Thus, the grounds for the appeal by the defendant in the first instance are not significantly different from those already asserted in the court of first instance, and even if all the evidence and evidence additionally submitted in the court of first instance are examined, the defendant's assertion is rejected, and the judgment of the court of first instance which admitted the plaintiff's claim is justified).
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and the defendant's appeal is dismissed, and it is so ordered as per Disposition.
partnership.