beta
(영문) 서울고등법원 2013. 01. 23. 선고 2012누20283 판결

이 사건 세금계산서는 공급자가 사실과 다른 세금계산서에 해당하며, 원고의 선의 또는 무과실이 인정 안 됨[국승]

Case Number of the immediately preceding lawsuit

Incheon District Court 2012Guhap76 (2012.06.08)

Case Number of the previous trial

National Tax Service Review Division 2011-0172 ( November 30, 2011)

Title

The instant tax invoice constitutes a false tax invoice by the supplier, and the Plaintiff’s good faith or negligence is not recognized.

Summary

(1) Each of the instant tax invoices received by the Plaintiff constitutes a false tax invoice, and the Plaintiff was negligent in failing to conduct an investigation, even though the supplier was aware of the fact, or the other party to the transaction was suspected of having been aware of the fact, or the need to investigate the actual identity of the other party to the transaction.

Related statutes

Article 17 of the Value-Added Tax Act

Cases

2012Nu20283 Revocation of Disposition of Imposition of Value-Added Tax

Plaintiff and appellant

CHAPTER A

Defendant, Appellant

the director of the tax office of Western

Judgment of the first instance court

Incheon District Court Decision 2012Guhap76 Decided June 8, 2012

Conclusion of Pleadings

December 12, 2012

Imposition of Judgment

January 23, 2013

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of the value-added tax for the first period of January 1, 2009 against the Plaintiff on June 15, 201 and the imposition of the value-added tax for the second period of February 2009 shall be revoked.

Reasons

1. cite the judgment of the first instance;

The reasoning of the judgment of this court is that the court of first instance added the fact that the disposition of this case is lawful, even if the Plaintiff’s evidence submitted to this court (the testimony of ParkB by the witness at the trial) was presented to this court, is insufficient to reverse the judgment of the court of first instance. The corresponding part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.