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The judgment below
Among them, the part on the imposition of value-added tax for the second period from 208 to 2010 is reversed, and this is applicable.
Reasons
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
1. As to the grounds of appeal Nos. 1 and 2
A. Article 22(3)2 and 3 of the former Value-Added Tax Act (amended by Act No. 11608, Jan. 1, 2013) provides that where an entrepreneur issues or receives a tax invoice without being supplied with or being supplied with goods or services, an amount equivalent to 2/100 of the value of supply shall be imposed as additional tax on the value of supply as an additional tax for insincere in good faith.
(1) Article 22(3)2 and 2-2 of the former Value-Added Tax Act (amended by Act No. 915, Jan. 1, 2010; hereinafter referred to as the “Act”) provides that a tax invoice system imposes an obligation on a business operator liable for value-added tax not to issue or receive a tax invoice without supplying goods or services for the appropriate exercise of the right to taxation and easy realization of the tax claim, taking into account that the tax invoice system has the function of mutual verification between taxpayers that facilitate the dissemination of source of income tax and corporate tax as well as value-added tax, as well as value-added tax by exposing transactions between the parties by disclosing transaction between the parties concerned. In short, the said system imposes an obligation on the business operator liable for value-added tax not to issue or receive the tax invoice without any supply of goods or services in violation of
In light of the language and purpose of the above provision and the text of the legislation, the additional tax on insincere tax invoice did not require the entrepreneur to have been aware that the entrepreneur would receive the tax invoice without the supply of goods or services.
In addition, when the issue is whether there is a justifiable reason to avoid the penalty tax in bad faith, it is not unreasonable for the taxpayer to be unaware of his duty in full consideration of the purpose of the provision.
(b) an obligation;