Incheon District Court 2016Guhap50130 ( November 17, 2017)

Whether the instant tax invoice constitutes a false tax invoice

Since it is difficult to view that there exists an actual act of supplying services in line with the entry of the instant tax invoice, the instant disposition that deemed the instant tax invoice as a false tax invoice received without a real transaction is lawful.

Article 32 of the Value-Added Tax Act

Seoul High Court 2017Nu60347 Disposition Revocation of Value-Added Tax Imposition

○○○ Incorporated Company

○○ Head of tax office

Incheon District Court Decision 2016Guhap50130 Decided 15, 2017

October 27, 2017

November 17, 2017

1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

1. Purport of claim

Each disposition in the separate sheet issued by the defendant against the plaintiff shall be revoked.

2. Purport of appeal

A. The plaintiff

The part against the plaintiff in the judgment of the court of first instance shall be revoked. The part on imposition of value-added tax (including additional tax) on November 27, 2014 by the defendant against the plaintiff on the first term portion of 19,125,710 won in 209, the second term portion of 2009, the second term portion of 4,029,400 won in 209, the first term portion of 1,546,730 won in 2010, the second term portion of 10,712,820 won in 209, and the part on imposition of corporate tax (additional tax) in 2009, the second term portion of 10,717,350 won in 209, and the part on imposition of corporate tax (additional tax) shall be revoked.

B. Defendant

The part against the defendant in the judgment of the first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed.

1. Quotation of the reasons for the judgment of the first instance;

This judgment is identical to the reasoning of the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim is justified within the above scope of recognition, and the remaining claims are dismissed as it is without merit. The judgment of the court of first instance is just in this conclusion, and the plaintiff and defendant's appeal are dismissed as it is without merit. It is so decided as per Disposition.