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Case Number of the immediately preceding lawsuit
Incheon District Court 2012Guu1284 (Law No. 12, 2012)
Case Number of the previous trial
Early High Court Decision 201Du1987 ( December 08, 2011)
Title
The act of receiving input tax deduction as a processing purchase tax invoice constitutes a fraudulent or other unlawful act.
Summary
(As in the judgment of the first instance court, the first tax investigation was based on the evidence to prove the suspicion of tax evasion, so it cannot be deemed as a duplicate investigation, and the act of receiving the processing purchase tax invoice and receiving the input tax deduction constitutes a fraudulent or other unlawful act and thus, it is reasonable to extend the exclusion period of national taxes.
Cases
2012Nu23794 Revocation of imposition of gift tax
Plaintiff, Appellant
KimA
Defendant, appellant and appellant
The director of the North Incheon National Tax Office
Judgment of the first instance court
Incheon District Court Decision 2012Guhap1284 Decided July 12, 2012
Conclusion of Pleadings
November 27, 2012
Imposition of Judgment
December 21, 2012
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s imposition of gift tax of KRW 000 against the Plaintiff on March 10, 201 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for this Court's explanation is the same as that for the judgment of the court of first instance, and it is also accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
If so, the plaintiff's claim seeking the cancellation of the disposition of this case is reasonable, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed, and it is so decided as per Disposition.