세금계산서불성실가산세 부과처분취소 청구의소[국승]
Seoul Administrative Court-2017-Gu Joint-74818 (2018.09)
A claim to revoke the revocation of imposing additional tax on insincere tax invoice
Since the real entrepreneur involved in the issuance of false tax invoices at the instant business place is the Plaintiff, it is legitimate to impose penalty tax against the Plaintiff in bad faith.
Article 16 of the Value-Added Tax Act
2018Nu60832 Demanding revocation of the disposition of imposing additional tax on insincerey tax invoice
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○ Head of tax office
November 8, 2018
November 29, 2018
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 disposition of imposition of value-added tax (additional tax in bad faith) 118,374,060 won against the plaintiff on November 23, 2016 shall be revoked.
1. cite of the reasons for the written judgment in the first instance;
The reasoning for this Court regarding this case is as follows, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
"At the beginning of May through June, 2016" of the 4 pages 5 lines, 8 pages 1 and 2 lines, respectively, shall be described as " at the end of June, 2016", respectively.
○ Up to September 30, 2016, the part " up to September 30, 2016" of 4 lines under 5 shall be read as "up to August 31, 2016".
○ The 7th line "No. 17" portion of "No. 17" shall be raised with "No. 21".
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.