Incheon District Court 201Guu2754 (Law No. 17 May 2012)

early 201st century 2026 ( October 24, 2011)

tax invoice shall constitute a tax invoice entered differently from the fact of the supplier.

(1) It is reasonable to view that a tax invoice constitutes a tax invoice entered differently from the fact by a supplier, and that the plaintiff knew or was negligent in not knowing that the person entered as the supplier at the time when the tax invoice of this case was issued by the supplier was not a person supplying oil.

2012Nu19221 Revocation of the imposition of value-added tax

The AA

the director of the tax office of Western

Incheon District Court Decision 201Guhap2754 Decided May 17, 2012

March 5, 2013

March 22, 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 shall be revoked.

The imposition of value-added tax of 000 won for the second term portion of 2008 against the Plaintiff on May 17, 2010 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court's explanation is the same as that for the judgment of the court of first instance, and it is also accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Thus, the plaintiff's claim seeking the cancellation of the disposition of this case should be 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.