Changwon District Court 2013Guhap411 ( November 26, 2013)

A false tax invoice shall be proved by the person who is supplied with no negligence.

(1) As with the judgment of the court of first instance, the actual supplier and the supplier on a tax invoice may not be allowed to deduct or refund the input tax unless there is any special circumstance that the person who received the tax invoice was negligent in not knowing the fact that the name of the tax invoice was entered, and the person who received the tax invoice was not negligent in not knowing the fact that the name was entered.

Article 16 (Tax Invoice)

2013Nu10482 Revocation of Disposition of Imposing Value-Added Tax;

KimA

○ Head of tax office

Changwon District Court Decision 2013Guhap411 Decided November 26, 2013

November 6, 2014

December 11, 2014

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. Each disposition of the first and second value-added tax taken by the Defendant against the Plaintiff on June 1, 2012 shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation of this case is a witness of the six pages 1 and 2 of the judgment of the court of first instance.

Each testimony of the GangwonB, thisCC, and KimD shall be the same as the statement of the reasons for the judgment of the first instance except that each testimony of the witness of the first instance court is "B, ECC, KimD, and the witness of the trial of the first instance," and therefore, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act, the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

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.