Cheongju District Court 2012Guhap1636 ( December 06, 2012)

early 2012 low-049 (Law No. 15, 2012)

It is not recognized that the Plaintiff’s good faith and negligence that received a false tax invoice is not recognized.

The Plaintiff asserts that the other transaction partner who received the instant tax invoice is the bona fide party on the ground that the other transaction partner is the bona fide party. However, the pertinent transaction partner has made considerable efforts to verify whether the business was actually conducted by visiting the place of business prior to the transaction, including the lease contract, the representative’s identification card, and the certificate of personal seal impression, while the Plaintiff cannot be treated equally because of

Article 17 of the Value-Added Tax Act

(Cheongju) Disposition to revoke the imposition of value-added tax

AAAA

Head of Chungcheong Tax Office

Cheongju District Court Decision 2012Guhap1636 Decided December 6, 2012

August 14, 2013

September 11, 2013

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 shall be revoked. The defendant's imposition of value-added OOOOOOO in 201 against the plaintiff on September 2, 2011 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this case is to be cited by this Court in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act, because the reasoning for this case is the same as that for the first instance judgment, except as added below:

"BBBB corporation (hereinafter referred to as "BB") subject to the disposition of value-added tax on the ground that the tax invoice issued by CCC is false in determining the plaintiff's prior intention and negligence, and unlike the plaintiff, the plaintiff argues that BBB has to take into account the fact that good faith and negligence were recognized in the Daejeon District Court 2012Guhap1862 (hereinafter referred to as "related case") between BBBB corporation subject to the disposition of imposing value-added tax on the ground that the tax invoice issued by CCC is false in determining the plaintiff's prior intention and negligence, and that BBBBBB is not required to confirm the business registration certificate prior to the transaction with CCC, and that it appears that BBBBBB is not directly visiting the business place of CCC, and that it appears that CBBBBBB is no more reasonable ground to confirm whether CBBBB is related to CCC's identification and non-performance without any further reason in light of the following circumstances recognized by the purport of the pleading as a whole.

Therefore, the plaintiff's claim is dismissed due to the lack of reason, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.