부가가치세가 면제되는 국민주택에 해당하는지 여부는 실제 용도를 기준으로 판단하여야 함[국승]
Chuncheon District Court 2010Guhap1529 ( October 24, 2011)
Oil sellers who have been issued a false tax invoice from the data;
(1) As a oil seller, a tax invoice different from the fact was issued on the data, and there was a negligence on the fact that the actual supplier was aware of, or was not aware of, the fact that the actual supplier was unaware of, the fact, and the disposition that was imposed by non-deduction of the input tax amount is legitimate.
Article 17 of the Value-Added Tax Act
2011Nu421 Revocation of Disposition of Imposition of Value-Added Tax
XX
The superintendent of the tax office
August 31, 2011
September 28, 2011
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 defendant shall revoke the disposition of imposition of value-added tax of KRW 21,616,170 for the second period of September 1, 2006 against the plaintiff on September 1, 201.
1. Quotation of judgment of the first instance;
The court's reasoning for this case is that the court's decision of the first instance.
In Chapter 2, "E. The plaintiff is dissatisfied with the disposition of this case and filed an appeal with the Tax Tribunal on November 30, 2009, but such appeal was dismissed on June 29, 2010;
In Chapter 5, in addition to the addition of "[it shall not be an amount of tax to be deducted from the output tax amount under Article 17 (2) of the former Value-Added Tax Act (wholly amended by Act No. 8826 of Dec. 31, 2007)" as a tax invoice entered differently from the fact by a supplier, unless the business entity that supplied the oil is supplied with the same oil as the tax invoice in this case, and so long as the business entity that supplied the oil is not ○○ Energy."
Since the reasoning of the judgment of the first instance is the same as that of the judgment, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.