Seoul Administrative Court-2016-Gu Partnership-71881 (Law No. 24, 2017)

Examination-Supplementary - 2016-0043 (27 May 2016)

In the process of processing and trading, a false tax invoice was issued and received without any actual transaction, and the good faith and without any negligence is not proven.

In the course of the tax investigation, it constitutes a false tax invoice different from fact in light of the detailed statement of related persons, investigation report, abnormal transport evidence prepared in the rehabilitation procedure, settlement of prices for commodities not ordinarily available, special relationship between related corporations, etc.

Article 16 (Tax Invoice)

2017Nu71859 Revocation of Disposition of Imposition of Value-Added Tax, etc.

leAA

L of the Tax Office

May 18, 2018

June 29, 2018

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The imposition of value-added tax of KRW 100,00,000 (including additional tax; hereinafter the same shall apply) for the plaintiff on November 19, 2015 and value-added tax of KRW 100,00,000 for the first time in 2011 shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

This decision is based on the reasoning of the judgment of the court of first instance, with the exception of adding the following judgments as to the matters alleged by the plaintiff in the trial of the court of first instance. Thus, this decision is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

○ 3 pages 5 " December 1, 2015" shall be " November 19, 2015".

○ 3 pages 9 " May 27, 2015" shall be " May 27, 2016."

○ 4 pages 21 "the transaction of this case" is close to "the transaction of this case".

○ 11 Do Do 18 and 19 Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do.

○ 22 pages B 2 through 19 shall be "Evidence B 39, 43, Eul 2 through 19, 23, 24, 25," respectively.

○ 22면 12행의 "갑 제18 내지 21호증의 각 기재와 증인 이QQ, 오PP의 각 증언"을 "갑 제10 내지 15, 18 내지 21, 31 내지 34, 40, 41, 42, 44 내지 47, 57호증의 각 기재와 제1심 증인 이QQ, 오PP의 각 증언"으로 고친다.

○ 23 side 14 side 14 side 24 side her "water" shall be "water".

○ 25 4 pages 25 the following shall be added:

"Around January 16, 2014, the trustee in bankruptcy of △△△△△ shall prepare a report to the effect that the inventory assets of △△△△△ on the balance sheet of the △△△△△△ are the result of dividing the goods and materials that are close to the waste into the so-called strategic inventory, and the inventory assets that have real market values are almost nonexistent."

○○ 26, 19, and 29, each of the instant transactions is called “the instant transaction” as “the instant tax invoice transactions.”

○ 27면 12행의 "원고는 ▲▲▲가 ◆◆◆과의 거래를 연결시켜"를 "원고는 ▲▲▲가 관계사인 주식회사 ○○○(이하 '○○○'라 한다)와 ◆◆◆ 사이의 거래를 연결시켜"로 고친다.

○ 28면 20행의 "▲▲▲"를 "○○○"로 고친다.

2. Additional matters to be determined;

The plaintiff asserts to the effect that it is in violation of the good faith principle in litigation to prevent the plaintiff from participating in the lawsuit by refusing to peruse and copy documentary evidence unfavorable to the state kept by the prosecutor's office while the National Tax Service submitted documentary evidence in the lawsuit in this case with all of the National Tax Service or the prosecutor's office, which is favorable to the state.

However, the ground for the above argument by the plaintiff cannot be seen as having committed an act violating the good faith principle in the lawsuit. Therefore, the plaintiff's above argument cannot be accepted.

3. Conclusion

Thus, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance shall be this.

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

The decision shall be rendered as above.