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Seoul Administrative Court 201Guhap9607 (2013.06.07)
The tax invoice of this case cannot be recognized as the plaintiff's good faith or negligence with a false tax invoice.
(As in the judgment of the first instance court), if the actual shipment slips were verified, the actual supplier could have known the fact that the entries were not the key trading partner, and furthermore, considering the motive for the actual supplier to purchase oil at a low level through external sales, etc. without the shipment slips, the applicant corporation cannot be deemed to have fulfilled its duty of care as a good manager.
Article 17 of the Value-Added Tax Act
2013Nu18300 Disposition of revocation of Disposition of Imposition of Value-Added Tax
1. AA gas station 2. ParkB
head of Dongjak-gu Tax Office
Seoul Administrative Court Decision 2011Guhap9607 decided June 7, 2013
January 10, 2014
January 24, 2014
The plaintiffs' appeal is dismissed.
The costs of appeal shall be borne by the plaintiffs
The judgment of the first instance is revoked. The defendant's imposition of the value-added tax for the second term portion of 2008 against the Plaintiff AAB on June 1, 2010, as well as the imposition of the value-added tax for the first term portion of 2009, as well as the imposition of the value-added tax for the second term portion of 2009, as well as the imposition of the global income tax for the second term portion of 2009, as well as the imposition of the global income tax for the second term portion of 2008 against Plaintiff GB on June 15, 2010, respectively, is revoked.
The reasons for this decision are as stated in the judgment of the court of first instance.
Therefore, the judgment of the court of first instance is justifiable, and the plaintiffs' appeal is dismissed as it is without merit. It is so decided as per Disposition.