세금계산서의 공급받는 자가 다른 사실을 알지 못한 선의의 거래당사자인지 여부[국승]
Whether a person who receives a tax invoice is a bona fide trading party who does not know any other fact.
Since aiding and abetting illegal distribution with unregistered petroleum business operators, the imposition of additional tax on the failure to implement the tax invoice on the grounds that the recipient cannot be seen as a bona fide transaction party is deemed a tax invoice entered and delivered differently from the fact is legitimate.
Article 16 of the Value-Added Tax Act
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition that imposed value-added tax of 23,419,120 won on the plaintiff on July 6, 2007, value-added tax of 203, value-added tax of 23,419,120 won, value-added tax of 1, 2004, value-added tax of 2,391,690 won, value-added tax of 2, 2004, value-added tax of 7,390,580 won, value-added tax of 2,304, value-added tax of 1,205, value-added tax of 2,870,450 won on the plaintiff on August 3, 2006 and the disposition that imposed value-added tax of 2
1. The reasons presented by the court concerning this case are the same as the judgment of the court of first instance except for adding "No. 9-1 and No. 26" to the part entered as evidence of recognition of the third side of the judgment of the court of first instance as stated in Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. If so, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.