District Court-2015-Gu Joint-1415 (25 August 2016)

Cho-2014-China-1572 (Law No. 12, 2015)

The instant tax invoice constitutes a processed tax invoice without real transaction.

(As in the first instance judgment, the instant tax invoice is a processed tax invoice without real trade and is not a bona fide fault, and thus, the instant disposition is lawful.

Article 22 of the Value-Added Tax Act (Additional Tax)

2016Nu69156 Revocation of Disposition of Imposition of Value-Added Tax

OOOO

O Head of tax office

Suwon District Court Decision 2015Guhap1415 Decided 23, 2016

2017.04.12

2017.04.26

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance court is revoked. The defendant's imposition of the value-added tax for the plaintiff 2013O.O.O. (2012) and the value-added tax for the first time in 2013 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance, and thus, it is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act (the plaintiff asserted to the same effect as the judgment of the court of first instance

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.