이 사건 거래가 가공거래에 해당하여 이 사건 세금계산서가 사실과 다른 세금계산서에 해당하는지 여부[국승]
Seoul Administrative Court-2017-Gu Partnership-60178 ( September 21, 2018)
Whether the instant tax invoice constitutes a processed transaction and constitutes a false tax invoice
In the event that a tax invoice has been prepared in falsity without a real transaction is proved to a considerable extent by a tax authority as to whether it is an actual cost and the other party to the payment has proved to a considerable extent that it is a false one, the taxpayer needs to prove that such cost has been actually paid.
Article 17 (Payable Tax Amount)
Seoul High Court-2018-Nu-68317 ( February 22, 2019)
aa
b Head of the Tax Office
Seoul Administrative Court-2017-Gu Partnership-60178 ( September 21, 2018)
January 11, 201
202.22
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 value-added tax of KRW 19,759,00 (including additional tax) on August 2, 2016 by the Defendant against the Plaintiff on August 2, 2016 shall be revoked.
1. Quotation of judgment of the first instance;
The reasons for this decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act are as follows, except for the dismissal or deletion of the following contents among the reasons for the judgment of the first instance.
○ The last 2 pages "3 marks" shall be "3 marks (including each number)".
○ 4th 20 pages "the other party to the payment" is "the purpose of use of expenses claimed by a person liable for tax payment and the other party to the payment".
○ 5. The 13.m. from “○○ Tech” to “other parts” shall be deleted.
○ 6th 19th 6th 19th "Therefore, considering the fact that it is unclear about the financial transaction between the Plaintiff and Jeong-○ or ○○○n."
2. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.