이 사건 세금계산서는 사실과 다른 세금계산서에 해당하고 원고는 선관의 주의의무를 다함[국패]
Suwon District Court-2014-Guhap-57028 (No. 13, 2016)
Cho Jae-2012-2702 (No. 21, 2014)
The instant tax invoice constitutes a false tax invoice, and the Plaintiff breached his duty of care.
The plaintiff did not know that each of the tax invoices of this case was nominal, and was not negligent. Thus, the disposition of this case is unlawful.
Article 17 (Payable Tax Amount)
2016-Nu-49725 Disposition to revoke the imposition of value-added tax.
AA
O Head of tax office
November 11, 2016
November 11, 2016
December 02, 2016
December 2, 2016
1. The defendant's appeal is dismissed.
2. The appeal costs are borne by the defendant. - 2-
1. Purport of claim
Value-added tax for the second year of 2010 against the Plaintiff on December 1, 2011, KRW 1,210,684,542 against the Plaintiff; and
Each imposition disposition of KRW 100,000,000 for a business year 2010 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
This judgment is based on the reasoning of the judgment of the court of first instance, except for adding the following matters to the reasoning of the judgment of the court of first instance, and thus, it is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the
(4) On November 1, 2011, the head of the Daejeon District Court rendered a disposition to increase or decrease value-added tax on the grounds that the purchase tax invoice of KRW 14,574,579,190 is a tax invoice different from the fact, and the Daejeon District Court did not know that the name of the supplier on the purchase tax invoice was different from that of the actual supplier on October 24, 2012, and that the said disposition was revoked on the grounds that there was no negligence on the part of the supplier on the purchase tax invoice, and that the said judgment became final and conclusive."
2. Conclusion
- 3- If so, the plaintiff's claim shall be accepted on the grounds of its reasoning, and the judgment of the court of first instance shall be just and the defendant's appeal shall be dismissed as it is without merit, and it is so decided as per Disposition.