1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the court's explanation concerning this case is 2.C. decision of the court of first instance concerning the legitimacy of disposition.

This part of the reasoning of the judgment of the court of first instance is the same as that of the reasons for the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The part to be mard;

C. Determination 1) Article 17(1) and (2)1-2 of the former Value-Added Tax Act (amended by Act No. 9915, Jan. 1, 2010; hereinafter the same) provides that the amount of value-added tax to be paid by an entrepreneur shall be the amount calculated by deducting the input tax amount from the output tax amount, or that the input tax amount shall not be deducted from the output tax amount in case where the tax invoice received is entered differently from the fact. This includes not only the act of issuing or receiving only the tax invoice without being supplied or being supplied with the goods or services, but also the case where the person supplied the goods or services receives the tax invoice prepared by another person who is not the actual supplier of the goods or services.

(See Supreme Court Decision 2002Do4520 Decided January 10, 2003, and Supreme Court Decision 2007Do10502 Decided January 28, 2010, etc.). Meanwhile, the burden of proving that a tax invoice constitutes a false tax invoice is, in principle, borne by the tax authority. However, in a case where the burden of proving that a taxpayer of value-added tax is considerably different from the fact that the details of the tax invoice submitted as the basis for input tax deduction are proved by the tax authority, and it is so proven that it is an actual purchase or the authenticity of the contents of the tax invoice, and that a transaction with a supplier as indicated in the tax invoice claimed by the taxpayer is considerably false, a transaction with the supplier as indicated in the tax invoice