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Incheon District Court 2012Guhap76 (2012.06.08)
National Tax Service Review Division 2011-0172 ( November 30, 2011)
The instant tax invoice constitutes a false tax invoice by the supplier, and the Plaintiff’s good faith or negligence is not recognized.
(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.
Article 17 of the Value-Added Tax Act
2012Nu20283 Revocation of Disposition of Imposition of Value-Added Tax
CHAPTER A
the director of the tax office of Western
Incheon District Court Decision 2012Guhap76 Decided June 8, 2012
December 12, 2012
January 23, 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 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.
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.