원고가 발행한 매출세금계산서는 사실과 다른 세금계산서가 아니며, 원고는 선의의 거래 당사자로 과실이 없음[국패]
Suwon District Court 2013Guhap6177 (No. 24, 2014)
The sales tax invoice issued by the Plaintiff is not a false tax invoice, and the Plaintiff is not a bona fide party.
The sales tax invoice issued by the Plaintiff cannot be deemed as the processing tax invoice, and the purchase tax invoice received by the Plaintiff is not negligent by the Plaintiff as a bona fide party to the transaction, and the disposition of this case
Tax amount paid under Article 17 of the Value-Added Tax Act
2014Nu6637 Disposition of revocation of Value-Added Tax Imposition
AAA, Inc.
Head of Si Tax Office
Suwon District Court Decision 2013Guhap6177 Decided September 24, 2014
April 8, 2015
April 29, 2015
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
On December 1, 2011, the Defendant revoked each imposition of value-added tax for the first time of 2010 against the Plaintiff, for the second time of 2010, for the second time of value-added tax, for the second time of 2010, for the first time of 2010, and for the first time of value-added tax for the first time of 2010.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
The reasoning for the court’s explanation on this case is as follows: (a) the evidence submitted at the trial and lack of finding the defendant’s assertion in the evidence Nos. 22 through 40 (including a serial number) are the same as the part of the reasoning of the judgment of the court of first instance, except for the rejection of each description in the evidence No. 22 through 40 (including a serial number); and (b) thus, it is acceptable in accordance with Article 8(2
Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.