Whether it constitutes a false tax invoice or not

Since fact is confirmed different from the actual purchaser of the purchase place and the goods stated in the tax invoice, it constitutes a false tax invoice, and it constitutes a false tax invoice, and it constitutes an error or omission in the details of the final tax return of value-added tax,

Article 14 of the Framework Act on National Taxes

Article 21 of the Framework Act on National Taxes

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 27,869,390 on October 1, 200 for the first term of 200 against the plaintiff on October 1, 204.

1. A cited part;

The reasons presented by this court are as follows: "The value-added Tax Act (amended by Act No. 7007 of Dec. 30, 2003)" of 3 pages 2 of the judgment of the court of first instance shall be changed to 4 pages 5 "the former Value-Added Tax Act (amended by Act No. 7007 of Dec. 30, 2003; hereinafter referred to as the "former Value-Added Tax Act") "the 00 National Tax Service" to 5 pages 19 "the 00 National Tax Service," "the 13th of the judgment of the court of first instance," "the 13th of the judgment of the court of first instance," and "the 17th of the judgment of the court of first instance shall be added to "the plaintiff at the time of the transaction of this case," and "the 19th of the judgment of the court of first instance and the 2000th of the judgment of the court of first instance shall not be cited in the 17th of the judgment.

2. Conclusion

Therefore, the judgment of the first instance court is just and it is so dismissed as the plaintiff's appeal seeking its revocation is without merit. It is so decided as per Disposition.