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(영문) 서울고등법원 2016. 12. 13. 선고 2016누56341 판결
쟁점세금계산서는 사실과 다른 세금계산서에 해당함[국승]
Case Number of the immediately preceding lawsuit

Suwon District Court-2014-Gu Partnership-61560 ( October 23, 2016)

Case Number of the previous trial

Early High Court Decision 2014J 2717 ( October 01, 2014)

Title

Key tax invoices constitute a false tax invoice;

Summary

(1) In full view of the fact that there is no place of business, the transaction office was confirmed as data that caused only processed sales without purchase, and that it was confirmed that the measurement certificate and financial evidence were fabricated, etc., the disposition not to deduct the input tax amount by deeming the issue tax invoice as a false tax invoice is not erroneous.

Related statutes

Article 16 of the Value-Added Tax Act

Cases

Seoul High Court 2016Nu56341 Disposition revoking Value-Added Tax Imposition

Plaintiff and appellant

00 Metal Co., Ltd.

Defendant, Appellant

00. Head of tax office

Judgment of the first instance court

Suwon District Court Decision 2014Guhap61560 Decided June 23, 2016

Conclusion of Pleadings

November 15, 2016

Imposition of Judgment

December 13, 2016

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 decision of the first instance court is revoked. The defendant's decision on February 19, 2011 against the plaintiff was revoked. Each disposition of imposition of value-added tax of KRW 14,355,370, and KRW 248,321,370, and corporate tax of KRW 23,09,820 for the business year 208 against the plaintiff on March 10, 2014 (the plaintiff ordered cancellation in the first instance judgment) shall be revoked in entirety (the plaintiff shall be revoked in the first instance judgment, and the part of the appeal shall be revoked in the first instance judgment, and the defendant shall be revoked in the second instance judgment and the above disposition of imposition of value-added tax of KRW 52,798,310, KRW 209 for the plaintiff on March 10, 201, KRW 5,037,520 for corporate tax of KRW 209 for the business year 209, and each of the above appeal shall be revoked by the plaintiff on the second instance judgment.

Reasons

1. Quotation of judgment of the first instance;

The reasoning for the court’s explanation on the instant case is as stated in the reasoning of the first instance judgment, except for the addition or deletion of the judgment of the first instance as follows. Thus, this Court shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and the text of Article 420 of the Civil Procedure Act.

○ Removal of Section 6 below the third page of the first instance judgment.

○ In addition to Section 8 below the third page of the first instance judgment.

D. On August 11, 2006, the defendant revoked ex officio a disposition related to 2a resources among the above dispositions, and the plaintiff seeks revocation of the remaining dispositions except for the part of the claim for revocation of the disposition related to 2a resources, and reduced the purport of the claim (hereinafter referred to as "the other disposition of this case").

○ In Part III of the first instance court ruling, Part IX “B 1, 22,” followed:

○ Removal from the 8th judgment of the first instance court from the 16th to the 9th 4th am.

○ Deleted. No. 12 and 3 of the first instance judgment

2. Conclusion

Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.

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