Incheon District Court-2011-Gu 6572 ( October 31, 2013)

Whether it constitutes a false tax invoice

The instant tax invoice constitutes a tax invoice entered differently from the fact by the supplier, and the evidence alone submitted by the Plaintiff is insufficient to recognize the Plaintiff’s good faith and negligence.

Tax amount paid under Article 17 of the Value-Added Tax Act

2013Nu815 Additional detailed and revocation of disposition

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○ Head of tax office

Incheon District Court Decision 201Guhap6572 Decided January 31, 2013

February 26, 2014

March 19, 2014

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court is revoked. Each disposition of the first instance value-added tax (including each additional tax) imposed by the Defendant against the Plaintiff on July 1, 2010, 2008, 000 won for the first time value-added tax in 2009, and 000 won for the second time value-added tax in 2009.

The reasoning of the judgment of this court is that the plaintiff submitted evidence Nos. 2 through 5 to the court of first instance, while the plaintiff submitted evidence Nos. 2 through 5 to the court of first instance, the plaintiff is not negligent because he fulfilled his duty of care as a bona fide trading party. However, there is no sufficient evidence to acknowledge the plaintiff's above assertion by only the above evidence Nos. 1, and there is no evidence to acknowledge it by month. Thus, the above argument of the plaintiff is identical to the ground of the judgment of the court of first instance, except for adding the judgment that the plaintiff

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