Case Number of the immediately preceding lawsuit
Daejeon District Court-2015-Gu Partnership-10081 (2016.09.07)
Case Number of the previous trial
Cho High 2014 Jeon 3305 ( December 22, 2014)
Title
Although the instant tax invoice constitutes a false tax invoice, it was not negligent in the Plaintiff’s failure to know such fact.
Summary
Although the tax invoice received by the plaintiff constitutes a tax invoice entered differently from the fact by the supplier, the disposition of this case is unlawful since the plaintiff was not negligent in not knowing the above fact.
Related statutes
Articles 16 and 17 of the Value-Added Tax Act
Cases
2016Nu12590 and revocation of disposition of imposing corporate tax.
Plaintiff
】 】
Defendant
The Director of the National Tax Service
Conclusion of Pleadings
November 24, 2016
Imposition of Judgment
December 15, 2016
Text
1. The defendant's appeal is dismissed.
2. Costs of appeal are borne by the Defendant.
.
Purport of claim and appeal
1. Purport of claim
On March 25, 2014, the Defendant revoked each imposition of value-added tax for the second term of 2012 against the Plaintiff on March 25, 2014, ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○
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;
This court's reasoning is identical to that of the court of first instance, with the exception of changing the "witness of the first instance" of the first instance court Nos. 10, 12, and 17 as the " witness of the court of first instance" respectively. Thus, the grounds for the appeal by the defendant in the first instance are not significantly different from those already asserted in the court of first instance, and even if all the evidence and evidence additionally submitted in the court of first instance are examined, the defendant's assertion is rejected, and the judgment of the court of first instance which admitted the plaintiff's claim is justified).
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and the defendant's appeal is dismissed, and it is so ordered as per Disposition.
partnership.