Case Number of the immediately preceding lawsuit
Gwangju District Court-2014-Gu Partnership-1369 ( December 24, 2015)
Title
It is a false tax invoice that receives a false tax invoice as if the goods or services were supplied even if the goods or services were not supplied.
Summary
(As in the judgment of the first instance, a false tax invoice is issued as if the goods or services were not supplied, and the return of value-added tax by deducting the input tax amount is derived from the purpose of tax evasion.
Related statutes
Article 6 of the Value-Added Tax Act, and tax invoice under Article 16 of the Value-Added Tax Act
Cases
2016Nu3061 Additional note and revocation of disposition
Plaintiff
AAA Energy Corporation, Inc.
Defendant
○ Head of tax office
Conclusion of Pleadings
on October 26, 2016
Imposition of Judgment
on 14, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim
The judgment of the first instance is revoked. The Defendant’s imposition of value-added tax on the 200○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○ on the Plaintiff.
Reasons
The reasons for the decision of the political party are as follows. Thus, the reasons for the decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
[Completioned Parts]
○○○ 4, 18th 18th 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 200 st 2nd 200 st 2nd 200 st 2nd 200 st 2nd 200 st 200 st 200 st 200 st 8th 200.