사실과 다른세금계산서로 원고의 선의ㆍ무과실을 인정할 수 없음. [국승]
Changwon District Court 2012Guhap3994 (2013.05.07)
The plaintiff's good faith and negligence may not be recognized as false tax invoices.
The Customer is sufficiently aware that there was no oil entry and departure in the oil storage place, and there was no transaction record in the Korea National Oil Corporation, and that there was no economic capacity of the representative director, and that there was a false tax invoice that was shown as a representative in the name of the representative director, and that the purchase price of oil was low, and that there was a false preparation even if he paid due attention, such as insufficient entries in the shipment slip, etc.
(cite of Judgment of the first instance)
(C)The revocation of the disposition imposing value-added tax
jAA
○ Head of tax office
Changwon District Court Decision 2012Guhap3994 decided May 7, 2013
October 24, 2013
December 12, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of the value-added tax on June 1, 201 that the Defendant rendered to the Plaintiff on June 1, 2012 shall be revoked.
1. Quotation of judgment of the first instance;
The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.