Changwon District Court 2012Guhap2977 (O. 21, 2013)

Cho High Court Decision 2012Da2486 (2012.08)

The tax invoice of this case is a tax invoice entered falsely by the supplier, and cannot be accepted as the plaintiff's good faith and negligence.

(1) The instant tax invoice constitutes a false tax invoice by an oil supplier. The Plaintiff had been aware of the actual state and risk of transaction in data by operating the gas station for a long time, and there were sufficient circumstances to suspect the carrier and the transporter as the same person even after replacing the customer, and the issuance of the shipment slip was done normally, etc., the Plaintiff’s good faith and without fault should not be recognized.

Article 17 of the Value-Added Tax Act

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

The two AA

Kim Jong-soo

Changwon District Court Decision 2012Guhap2977 Decided March 21, 2013

October 10, 2013

November 14, 2013

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court is revoked. On March 3, 2012, the imposition of global income tax (including resident tax) by the Defendant against the Plaintiff on the second half year of 2010 shall be revoked. The imposition of global income tax (including resident tax) by the Defendant against the Plaintiff shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation concerning this case is the same as the part of 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 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.