Suwon District Court 2014Guhap954 ( November 28, 2014)

The tax invoice of this case constitutes a tax invoice entered differently from the fact of the supplier.

Even if there is a transaction of supplying goods, etc., the supplier shall also constitute a different tax invoice from the issuer of the tax invoice.

Article 16 (Tax Invoice)

2014Nu73694 Revocation of Disposition of Imposing corporate tax, etc.

AAA, Inc.

CC director of the tax office

Suwon District Court 2014Guhap954

April 29, 2015

May 27, 2015

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 corporate tax reverted to the Plaintiff in the year 2007, which the Defendant rendered on December 7, 2012.

The imposition of value-added tax for the second period of 2007 shall be revoked, respectively.

The court's reasoning for this case is the same as the part of the reasoning of the judgment of the court of first instance.

Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be quoted as it is.

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit.

It is so decided as per Disposition.