실물거래없이 세금계산서를 수취하였다면 매입세액불공제 적법함[국승]
Ulsan District Court-2016-Guhap-598 ( November 17, 2016)
If a tax invoice is received without a real transaction, it is legitimate to deduct the input tax amount.
If a list of total tax invoices by seller is prepared and submitted differently from the fact without being supplied with goods or services, the non-taxation deduction of value-added tax is legitimate.
Article 16 of the Value-Added Tax Act
The Busan High Court 2016Nu23868 Revocation of Disposition of Corporate Tax Imposition, etc.
00 Steel Co., Ltd.
00. Head of tax office
Ulsan District Court Decision 2016Guhap598 Decided November 17, 2016
May 10, 2017
May 31, 2017
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 imposition of each corporate tax and value-added tax as stated in the attached list that the defendant gave to the plaintiff.
1. Quotation of judgment of the first instance;
The reason why the court uses this case is the same as the entry of the reasoning of the judgment of the court of first instance. Thus, it is citing this in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
[In full view of the circumstances as indicated in its holding, the first instance court rejected the Plaintiff’s claim based on the judgment that “the Plaintiff did not actually purchase scrap metal, etc. from 00 resources or A resources, and prepared and submitted a list of total tax invoices by seller different from the fact.” In principle, the Plaintiff repeats the same argument in the first instance court, and even if the evidence submitted by the Plaintiff was examined closely by comparing the allegations and reasons for partial supplementation with the record, the first instance court’s judgment is still justifiable.”
2. Conclusion
Therefore, the plaintiff's claim of this case is dismissed due to the lack of reason, and the judgment of the court of first instance is just as it is in conclusion, and the plaintiff's appeal is dismissed.