Daejeon District Court 2010Guhap636 ( October 25, 2010)

early 2009 Guide3222 ( November 17, 2009)

Whether a processing tax invoice without real transaction related to oil purchase has been received

In full view of the fact that the business partner did not distribute the actual oil, the actual oil is deemed to have been purchased from a third party when considering the fact that the transaction partner filed a complaint with the tax authority and the conviction was finalized, and the details of issuance of the shipment slip

The contents of the decision shall be the same as attached.

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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 defendant's imposition of value-added tax of KRW 13,071,990 against the plaintiff on February 5, 2009 shall be revoked.

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The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.