Changwon District Court 201Guhap2833, 2013

The imposition of non-taxable input tax amount deduction for false tax invoices is legitimate.

A tax invoice delivered from data falls under a false tax invoice different from the fact that the supplier has entered the place of business, oil storage facilities, distribution route, etc., and the fact that the supplier has confirmed a copy of business registration and a copy of a certificate of registration of petroleum selling business alone is not sufficient to deem that the supplier has fulfilled his/her duty of care to prove

Article 16 (Tax Invoice)

(C)The revocation of the disposition imposing value-added tax

AAA

Head of Changwon Tax Office

Changwon District Court Decision 201Guhap2833 Decided September 17, 2013

November 20, 2014

December 4, 2014

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's imposition of OOO for the second period of March 3, 2009 against the plaintiff on March 3, 201 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation is as follows: (a) even if the Plaintiff’s evidence Nos. 19-1 and No. 25-5 submitted at the trial, the part of the reasoning for the judgment of the first instance is identical to that for the judgment; and (b) thus, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of

2. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.