beta
Case Number of the immediately preceding lawsuit
Busan District Court-2016-Gu Partnership-22101 ( November 30, 2017)
Title
No value-added tax shall be deemed included in the omitted sales
Summary
In light of the contents, motive, etc. of transactions without authentic documentation, the omission of sale in this case cannot be deemed to fall under “the case where the value of supply and the amount of tax are not indicated separately,” and there is no evidence to prove that there is a practice to regard “the price of supply, other than the value of supply” in the case of sale without authentic documentation, and thus a disposition that imposes tax on
Related statutes
Article 13 of the Value-Added Tax Act
Cases
2017Nu24745 Disposition of revocation of Disposition of Imposition of Value-Added Tax
Plaintiff
AA
Defendant
00 Other 1
Conclusion of Pleadings
April 6, 2018
Imposition of Judgment
May 11, 2018
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance court shall be revoked. The imposition of KRW 1,962,40, among the value-added tax (including the additional tax), KRW 21,586,49, and KRW 3,676,058, out of KRW 3,676,640, and KRW 4,145,440 (including the additional tax) among the value-added tax (including the additional tax) for the first term of April 1, 201, which was imposed on the Plaintiff on April 1, 2016 by Defendant AA head of the tax office, shall be revoked. The imposition of KRW 4,009,842, among the value-added tax (including the additional tax) for the second term of 40,45,440, which was imposed on the Plaintiff on April 1, 2016, the imposition of KRW 5,324,030,000, KRW 12376,69 (including the additional tax) for the second term of 2012,30305.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation on this case is the same as that for the judgment of the court of first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim of this case is dismissed in its entirety as it is without merit, and 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.