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(영문) 서울고등법원 2015. 04. 29. 선고 2014누66337 판결

원고가 발행한 매출세금계산서는 사실과 다른 세금계산서가 아니며, 원고는 선의의 거래 당사자로 과실이 없음[국패]

Case Number of the immediately preceding lawsuit

Suwon District Court 2013Guhap6177 (No. 24, 2014)

Title

The sales tax invoice issued by the Plaintiff is not a false tax invoice, and the Plaintiff is not a bona fide party.

Summary

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

Related statutes

Tax amount paid under Article 17 of the Value-Added Tax Act

Cases

2014Nu6637 Disposition of revocation of Value-Added Tax Imposition

Plaintiff, Appellant

AAA, Inc.

Defendant, appellant and appellant

Head of Si Tax Office

Judgment of the first instance court

Suwon District Court Decision 2013Guhap6177 Decided September 24, 2014

Conclusion of Pleadings

April 8, 2015

Imposition of Judgment

April 29, 2015

Text

1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

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.

Reasons

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.