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(영문) 대전고등법원 2011. 06. 23. 선고 2011누349 판결

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Case Number of the immediately preceding lawsuit

Daejeon District Court 2010Guhap4065 ( October 19, 2011)

Title

Oil retailers who were issued a false tax invoice;

Summary

(As in the judgment of the court of first instance) The entrepreneur operating a gas station, who received a false tax invoice different from the fact that the supplier entered the gas station, and it cannot be deemed that there was no negligence on the part of the supplier, who was unaware of the fact that the supplier was not aware of the fact of misrepresentation. Therefore

Cases

2011Nu349 Revocation of Disposition of Imposition of Value-Added Tax

Plaintiff and appellant

Park AA

Defendant, Appellant

○ Head of tax office

Judgment of the first instance court

Daejeon District Court Decision 2010Guhap4065 Decided January 19, 201

Conclusion of Pleadings

April 28, 2011

Imposition of Judgment

June 23, 201

Text

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The defendant shall revoke the imposition of value-added tax of KRW 34,33,570 on September 1, 2009 against the plaintiff on September 1, 2009.

Reasons

The reasoning for the court's explanation on this case is as follows: Gap evidence additionally submitted at the trial and insufficient to recognize the plaintiff's assertion is rejected; "No. 17, 2009" in No. 2, No. 17 of the judgment of the court of first instance shall be "No. 13, 2010," and "the plaintiff in No. 6, No. 7" shall be the same as the reasoning for the judgment of the court of first instance, except where "the plaintiff in the No. 6," and "the plaintiff in the No. 7," respectively, and therefore, it shall be cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.