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Case Number of the immediately preceding lawsuit
Suwon District Court-2015-Guhap-685 (No. 23, 2017)
Case Number of the previous trial
Cho 2014-China-3503 ( December 24, 2014)
Title
The tax invoice of this case is received without real transaction.
Summary
(The same as the first instance court) Since the Plaintiff appears to have issued false information without real transactions, the instant disposition is legitimate.
Related statutes
Article 16 of the Value-Added Tax Act
Cases
2017Nu56782 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff and appellant
AA chain Co., Ltd.
Defendant, Appellant
Head of Tax Office
Judgment of the first instance court
Suwon District Court Decision 2015Guhap685 Decided May 23, 2017
Conclusion of Pleadings
September 28, 2017
Imposition of Judgment
October 19, 2017
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance is revoked. The defendant revoked the disposition of imposition of value-added tax of 61,646,940 won for the first term of 2010, value-added tax of 2010, value-added tax of 116,078,48,480 won for the second term of 2010, value-added tax of 111,759,740 won for the second term of 2011, value-added tax of 135,973,790 won for the second term of 201, value-added tax of 102,536,690 won for the second term of 201, value-added tax of 102,536,690 won for the second term of 2012, and value-added tax of 128,53,900 won
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is as follows, and it is identical to the reasoning of the judgment of the court of first instance, and thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Parts used for cutting.
Each "Plaintiff" of the 3th conduct, 6th conduct, and 15th conduct of the first instance court's decision, respectively, shall be "the highest director of the plaintiff's intra-company".
○ The third, the third, the third, the 6 and the 7th, of the judgment of the first instance court, "A pending in the court of appeal in the Seoul East Eastern District Court" is that "The highest ○○ filed an appeal with the Seoul East Eastern District Court 2017No00,00, but the appeal was dismissed on September 1, 2017 and it became final and conclusive as it is."
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.