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The judgment below
The part against the defendant is reversed, and the judgment of the first instance on this part is revoked, and this part of the lawsuit is brought.
Reasons
The grounds of appeal are examined.
1. If an administrative disposition against the defendant's grounds of appeal is revoked, the disposition is invalidated, and no longer exists, and a lawsuit seeking revocation against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit.
(2) According to the reasoning of the lower judgment, the lower court’s decision of correction regarding the part of the instant lawsuit against the Defendant was rendered ex officio, following the filing of the instant appeal. In so doing, the lower court did not err by misapprehending the legal doctrine on the revocation of a disposition that has already become null and void, and thus, did not err by misapprehending the legal doctrine on the revocation of a disposition that has already become null and void.
2. The lower court acknowledged the Plaintiff’s grounds of appeal based on adopted evidence, and determined that the Plaintiff did not know, or did not know, that the Plaintiff was not an actual supplier under the instant tax invoice, during the taxable period of value-added tax from the second to the first period from 2009 to the first period from 2011, the Plaintiff’s tax invoice of this case (excluding the part of the tax invoice against the Defendant) that was received from Dasan Commercial, Masan Commercial, Co., Ltd., Ltd., Multi-Energy, and Dasan Energy, constitutes “illegal tax invoice” that is different from the actual supplier under the relevant tax invoice. Furthermore,
In light of the relevant legal principles and records, the lower court’s judgment was partially insufficient, but its conclusion is justifiable, and contrary to what is alleged in the grounds of appeal, there were no errors of exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or failing to exhaust
3. The part of the judgment of the court below against the defendant in the conclusion shall be reversed, and this shall be applicable.