Suwon District Court 2013Guhap7699 ( October 25, 2014)

Early High Court Decision 2013J 1139 ( October 16, 2013)

The actual supplier and the supplier under the tax invoice constitute a different tax invoice from the actual supplier

(As in the first instance judgment, the instant tax invoice constitutes a different tax invoice from the actual supplier and the supplier on the tax invoice, and it is difficult to deem that the Plaintiff constitutes a trade party with good faith and negligence without knowledge of the actual supplier’s name.

Seoul High Court 2014Nu67453 Revocation of Disposition of Imposing Value-Added Tax

ZO

O Head of tax office

Suwon District Court Decision 2013Guhap7699 Decided September 25, 2014

April 9, 2015

April 23, 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 imposition of value-added tax for the first period of November 29, 2012 rendered by the Defendant to the Plaintiff on November 29, 2012 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's decision is as follows, and therefore, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Parts used for cutting.

○ 8. The first place of the business registration is "(2)", and the second place of the business registration is "(2) as a person operating only the electrical construction among the instant construction without the registration of the business, and the type of the business is "the interior, electricity and removal(s)". The business registration is made on October 13, 2011, which was the immediately preceding October 15, 201 when the change contract was concluded by the instant construction business, and the confirmation of the business registration certificate alone is not confirmed even if it was a circumstance that it is doubtful that the OO is a person who has taken over and performed the instant construction."

○ 8. First Class B "B" is replaced by "Third".

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.