실물거래없는 가공세금계산서를 수취하였는지 여부[국승]
Jeonju District Court 2008Guhap2528 ( October 13, 2009)
Review Corporation 2007-0052 (Law No. 8.27, 2008)
Whether a processing tax invoice without real transactions has been received
In the administrative judgment, even though it is not bound by the fact-finding of the criminal trial, the fact that it is recognized as the crime of criminal judgment which became final and conclusive as to the same factual basis is a flexible evidence, so the plaintiff is judged to have received the processed tax invoice.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The decision of the first instance shall be revoked. The defendant's imposition of value-added tax for the plaintiff on January 10, 2007 shall be revoked, respectively, of KRW 13,171,830 for the year 2003, KRW 26,317,980 for the year 2004, KRW 3,427,70 for the year 2005, KRW 21,573,710 for the year 2003, KRW 58,794,840 for the year 204, and KRW 4,211,290 for the year 205.
The reasoning of the court's explanation on this case is as stated in the reasoning of the judgment of the court of first instance except that "the other party to the transaction shall be the plaintiff," and that "the other party to the transaction shall be the plaintiff and most of the other party to the transaction," and therefore, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.