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(영문) 서울고등법원 2017. 12. 21. 선고 2017누68853 판결
원고는 이 사건 세금계산서를 수취함에 있어 선의, 무과실에 해당함.[국패][국패]
Case Number of the immediately preceding lawsuit

Suwon District Court-2016-Gu Partnership-2190 (No. 22, 2017)

Case Number of the previous trial

Cho Jae-2016-China-066 (Law No. 16.30, 2016)

Title

The Plaintiff’s receipt of the instant tax invoice constitutes good faith and negligence (or failure).

Summary

(As in the judgment of the court of first instance) The tax invoice of this case received by the Plaintiff is false tax invoices, good faith, and negligence.

Cases

2017Nu6853 Revocation of Disposition of Imposition of Value-Added Tax, etc.

Plaintiff and appellant

AA

Defendant, Appellant

BB Director of the Tax Office

Judgment of the first instance court

Suwon District Court Decision 2016Guhap2190 Decided August 22, 2017

Conclusion of Pleadings

November 23, 2017

Imposition of Judgment

December 21, 2017

Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1. Purport of claim

On December 1, 2015, the Defendant revoked each disposition of imposition of value-added tax of 278,568,520 won for the first term portion of 2014 against the Plaintiff, value-added tax of 2014, value-added tax of 374,984,180 won for the second term portion of 2014 (including each additional tax), and corporate tax of 50,000,000 (additional tax for lack of evidence) for the business year of 2014.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

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 court of first instance except for the dismissal of some contents. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the

(2) The main part shall be the part

Omission

2. Conclusion

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

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