Application of the penalty tax against the failure to submit the aggregate tax invoices on processed tax invoices;

If an entrepreneur enters the supply value of a list of total tax invoices by seller differently from the fact, the entrepreneur is liable to pay the prescribed sales and purchase additional tax on the supply value of the list of total tax invoices entered differently from the fact, regardless of whether he/she bears any liability to pay value-added tax on

Article 20 (Submission of List of Total Tax Invoices)

Article 22 of the Value-Added Tax Act

1. The plaintiff's appeal is dismissed.

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

1. Purport of claim

The Defendant’s imposition of value-added tax of KRW 195,759,800 for 2001 against the Plaintiff on November 11, 2004, value-added tax of KRW 484,564,30 for 201, and value-added tax of KRW 1,256,758,960 for 202 shall be revoked.

2. Purport of appeal

Among the judgment of the first instance court, the part against the plaintiff seeking revocation is revoked. The defendant's imposition of value-added tax of KRW 484,564,300 against the plaintiff on November 11, 2004 and value-added tax of KRW 1,256,758,960 against the plaintiff on November 11, 2004 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation on this case is as follows: Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act refer to the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration of the consideration

2. Conclusion

Therefore, the judgment of the first instance court is just in its conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.