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Case Number of the immediately preceding lawsuit
Suwon District Court 2011Guhap1687 (2013.07.04)
Case Number of the previous trial
2011 Heavy1 1484 (Law No. 1011, 296)
Title
Tax invoices received from data are tax invoices that are different from facts, and are not recognized as the plaintiff's good faith and negligence.
Summary
A person who actually supplied the oil specified in the tax invoice to the Plaintiff is a third party. The parties to the instant transaction are merely those who form a nominal legal relationship in order to provide necessary data, such as tax invoices, concerning real transactions conducted between the Plaintiff and a third party.
Related statutes
Article 17 (2) of the former Value-Added Tax Act
Cases
2013Nu23494 Revocation of Disposition of Imposition of Value-Added Tax
Plaintiff and appellant
IsaA
Defendant, Appellant
The director of the tax office
Judgment of the first instance court
Suwon District Court Decision 201Guhap1687 Decided July 4, 2013
Conclusion of Pleadings
August 29, 2014
Imposition of Judgment
September 26, 2014
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 court is revoked. The defendant's imposition of the first term value-added tax for the plaintiff on January 3, 201, the first term portion of the value-added tax for the second term of 2009, the imposition of the second term portion of the value-added tax for the plaintiff, and the imposition of the first term portion of the value-added tax for the first term of 209 as of February 1, 2013, and the imposition of the second term value-added tax for the second term portion of the value-added tax for the plaintiff is revoked.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
This judgment is based on the reasoning of the judgment of the court of first instance, except for dismissal or addition of the following matters, and thus, it is based on Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
(1) Grade 5-10 evidence Nos. 5-10, 5-10, and 5, 7, 10, and 17 are raised.
② The fact of conduct No. 6 is true, and in the case of BB energy and transactions, the Plaintiff ordered oil supply to a third party, such as KimD, who is not a representative of BB Energy, not a representative of BB Energy, and the Plaintiff.
2. Conclusion
Therefore, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.