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1. The part against the defendant among the judgment of the court of first instance (the part accepting the plaintiff's claim) shall be revoked.
2. As to the above revoked part.
Reasons
1. Basic facts
A. The Plaintiff is a corporation established on June 21, 2006 and engaged in the export business of used cars parts.
Plaintiff
B Before the establishment of the Plaintiff, the representative director D, as an individual business (F) and used cars export business, etc., and E, as a spouse, was in charge of the Plaintiff’s accounting business.
(2) On July 2003, the Defendant is a certified tax accountant who received delegation from a personal entrepreneur D to perform tax affairs, such as the return of value-added tax, and received delegation from the Plaintiff of a corporate entrepreneur on June 2006 and processed the same tax affairs until February 2016.
C is the head of the defendant's office.
B. (1) The Plaintiff filed a zero-rate tax return on the instant transaction (1) on the transaction from March 2010 to December 2014, 2014, sold used cars parts, etc. to foreigners who have no domestic place of business, and issued a zero-rate tax invoice under Article 11(1)1 of the former Value-Added Tax Act and Article 21(2)1 of the current Value-Added Tax Act on the premise that the transaction is export.
(2) From 2010 to 2014, the Plaintiff: (a) sold used cars parts, etc. and issued zero-rate tax invoices to non-residents with no domestic place of business; and (b) from 2010 to 2014, C received zero-rate tax invoices and documentary evidence related to the instant transaction from the Plaintiff; and (c) the Defendant on behalf of the Plaintiff filed a zero-rate tax return on the instant transaction based on this.
C. (1) After conducting a tax investigation with respect to the Plaintiff from April 9, 2015 to April 18, 2015, the head of Kimpo Tax Office: (a) on the ground that there is no evidence to deem that the instant transaction was carried out abroad through the instant transaction; and (b) on the ground that the instant transaction could not be deemed export since there is no evidence to deem that the instant transaction was carried out abroad; (c) on the grounds that the value-added tax on the said period and the additional tax on the said period were total of KRW 211,612,610 = value-added tax 151,036.