사실과 다른 내용의 계산서를 수취한 이상 계산서합계표보고불성실 가산세 부과처분은 정당함[국승]
Changwon District Court 2010Guhap885 (Law No. 16, 2010)
Cho High Court Decision 2009Da3529 ( December 09, 2009)
As long as an invoice different from the facts is received, the imposition of penalty tax for failure to report a list of invoices shall be justified.
(1) If a farmer directly receives goods or services from a farmer or fisherman, he/she shall not submit an invoice, but he/she shall be subject to imposition of additional tax for failure to report an invoice, as long as the plaintiff has received an invoice different from the actual fact after purchasing a lawsuit from the farmer or fisherman
2010Nu5400 global income and revocation of disposition
KimA
○ Head of tax office
Changwon District Court Decision 2010Guhap885 Decided September 16, 2010
o April 1, 201
April 29, 2011
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of global income tax of 36,363,350 won for the plaintiff on July 1, 2009, 2005, 2006, and 207.
This court's reasoning is the same as the part of the reasoning of the judgment of the court of first instance. Thus, this court's reasoning is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.
Therefore, the plaintiff's claim shall be 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.