청구인은 유류업에 종사한 이력으로 보아 선의의 거래당사자에 해당되지 않음 [국승]
Daegu District Court 2013Guhap1170, 13 June 2014
Cho High-depth 2013Gu2116 (O6, 2013)
The claimant shall not be a bona fide trading party in light of the history of engaging in the oil business.
In light of the history of the actual operator engaged in the oil sales business, it is difficult to see that the claimant has fulfilled his duty of care as a good manager when comprehensively considering the fact that the shipment slips issued by the main trading office, which is not a similar kind of oil, were issued without the indication of temperature, weight, density, etc.
Article 16 of the Value-Added Tax Act, Tax Invoice paid under Article 17
2014Nu5218 Disposition to revoke the imposition of value-added tax
HeadA et al.
Racing Head of the Tax Office
Daegu District Court Decision 2013Guhap1170 Decided June 13, 2014
December 19, 2014
February 6, 2015
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance is revoked. The defendant's imposition of value-added tax of KRW 82,593,240 for the second term of 2009 against Plaintiff AA, KRW 58,745,520 for the first term of 2010, KRW 49,019,70 for the second term of 2009, KRW 33,783,670 for the first term of 2010, and KRW 33,783,670 for the first term of 2010.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation on this case is as stated in the reasoning of the judgment of the court of first instance except for the corresponding parts of the judgment of the court of first instance as follows. Thus, it is not sufficient to recognize the plaintiffs' assertion that "the tax invoices of this case received by the plaintiffs in purchasing oil from the luminous company, etc. in the course of the fact-finding request for the fact-finding request by the CC branch, which was made in the court of first instance, are different from the facts" under Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
The value-added tax on the 6th page of the 3rd page shall be calculated as "value-added tax".
○ The 6th judgment of dismissal in the 7th place is regarded as "a judgment of dismissal of appeal".
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.