유류소매업자로서 사실과 다른 세금계산서를 교부받았음[국승]
Daejeon District Court 2010Guhap4065 ( October 19, 2011)
Oil retailers who were issued a false tax invoice;
(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
2011Nu349 Revocation of Disposition of Imposition of Value-Added Tax
Park AA
○ Head of tax office
Daejeon District Court Decision 2010Guhap4065 Decided January 19, 201
April 28, 2011
June 23, 201
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
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.
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.