Seoul Administrative Court-2015-Gu Partnership-4211 ( December 11, 2016)

early 2014-2066 ( December 31, 2014)

tax invoices received from data shall constitute a false tax invoice entered by the supplier, etc.

The evidence produced by the Plaintiff alone is insufficient to recognize that the Plaintiff was actually supplied with a computer component on the instant tax invoice from the data, and the instant tax invoice falls under the tax invoice entered falsely by the supplier, etc., as there is no evidence to acknowledge otherwise.

Article 16 of the Value-Added Tax Act

Article 17 of the Value-Added Tax Act

2016Nu32192 Revocation of Disposition of Imposition of Value-Added Tax

○ Stock Company

○ Head of tax office

Seoul Administrative Court Decision 2015Guhap4211 decided December 11, 2015

October 27, 2016

November 17, 2016

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance is revoked. The disposition of imposition of value-added tax of KRW 000 on October 0, 2014 rendered by the Defendant to the Plaintiff on October 0, 2014 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of the court is the same as that of the judgment of the court of first instance, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.