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.