Daejeon District Court-2016-Gu Partnership-104677 (2017.06.07)

Whether the failure of the Tax Tribunal to make a decision on the review has been violated;

(1)As in the judgment of the court of first instance, the initial disposition maintained without re-investigation is in violation of the binding force of the judgment.

Article 80 of the Framework Act on National Taxes

2017Nu12085 Revocation of Disposition of Imposing individual consumption tax, etc.

AA

The director of the tax office

Daejeon District Court 2016Guhap104677 (2017.07)

November 1, 2017

December 20, 2017

1. The defendant's appeal is dismissed.

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

[Claim]

The primary claim: the individual consumption tax on July 7, 2016 by the Defendant against the Plaintiff on July 7, 2016

302,050 won, 150,130 won of individual consumption tax for March 2013, and traffic, energy and environment tax for February 2013.

23,456,310 won, and traffic, energy, and environment tax 29,68,320 won in March 2013 shall be revoked.

Preliminary Claim: Individual consumption tax on June 2, 2014 by the Defendant against the Plaintiff on February 2, 2013

302,050 won, 150,130 won of individual consumption tax for March 2013, and traffic, energy and environment tax for February 2013.

23,456,310 won, and traffic, energy, and environment tax 29,68,320 won in March 2013 shall be revoked.

【Purpose of Appeal】

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

In this case, the first trial except for the parts added as follows:

As such, Article 8(2) of the Administrative Litigation Act, the main text of Article 420 of the Civil Procedure Act is the same as the pertinent part.

this shall be cited as it is.

2. The addition;

○ 7. The following shall be added to the end of 12:

[In short, the purport of the instant decision is that the Defendant’s ground for the original disposition in this case

“The details settled at intervals of one minute on the cards transaction details of the Jinsan branch of the Plaintiff’s Republic of Korea.”

Many discovered and lack of credibility of the data, alone, is exempt from taxation asserted by the plaintiff.

Inasmuch as it is not confirmed that it is the most trading partner, a duty-free farmer who is the other party to the transaction shall be exempted.

However, after the decision of this case, the defendant should re-examine whether there was a previous fact.

In addition, according to the statement of the confirmation received following the investigation, the vehicle transporting the duty-free oil is a vehicle of a gas station different from that of the gas station. However, it is true that the Plaintiff and its farmers have been in itself a transactional situation register (A 5), which is objectively confirmed. However, according to the above circumstances, in order to determine that the Plaintiff was the most active transaction in accordance with the purport of the instant decision, it is difficult to view that the Defendant’s additional investigation as to whether the Plaintiff had a duty-free oil or not, despite the necessity of re-inspection as to whether the Plaintiff actually sold the tax-free oil or not, did not go against the instant decision. However, in order to determine that the Plaintiff was the most active transaction in accordance with the purport of the instant decision, it is difficult to consider that the Plaintiff’s additional investigation as to whether the Plaintiff had a duty-free oil or not, despite the need for re-inspection as to whether the Plaintiff actually sold the tax-free oil or not, as alleged by the Defendant, did not go against the instant order’s aforementioned reasons.

3. Conclusion

If so, the plaintiff's primary claim shall be accepted on the ground of the reasons. The judgment of the court of first instance shall be accepted.

As the conclusion is justified, the defendant's appeal is dismissed as it is without merit. It is so ordered as per Disposition.

The decision shall be rendered as above.