Whether it is a false tax invoice or not

It is difficult to deny the input tax deduction for the value of supply entered on the ground that it is a tax invoice for processing received without real transactions, and excludes the value of supply from necessary expenses, but it is insufficient to recognize that the evidence submitted by the tax authority is a false transaction.

Article 16 (Tax Invoice)

1. The Plaintiff is an entrepreneur who runs precious metal retail business under the name of ○○○○○○○○, 3 ○○○, ○○○○, ○○○○○, ○○○○, ○○○, ○○○, ○○○. The Plaintiff received 14 tax invoices of KRW 205,725,145 (hereinafter “instant tax invoice”) from ○○, Inc. during the taxable period from 201 to 202, and filed a return of value-added tax after deducting the input tax amount on the value of supply. On June 16, 2006 and July 13, 206, the Defendant denied the deduction of the input tax amount on the written tax invoice, on the ground that the Plaintiff was a processed business without a real transaction with ○○ and ○○, ○○, ○○○, ○○, and did not exclude the supply amount from the necessary expenses, thereby taking the disposition as stipulated in Paragraph (1) of this Article (hereinafter “instant order”).

2. In light of the evidence of evidence of No. 3, evidence of No. 4-1, No. 1, 2, 6-1, 2, 6-1, 2, 7-2, 8-1, 2, 9, 10-1, 2, 12-1, 2, 13-1, 14, 15, 16, 17-1 through 16, 2, 3, 4-1, 2, 11-1, 2, 3, 4-1, 11-2, 3, 3, 4-4, and the testimony of evidence of evidence of No. 11-1, 2, 3, 4-2, witness, 00, 00, 000, 00, 000, the disposition of this case by the Defendant is unlawful since it is not found that the tax invoice of this case is unlawful.

3. If so, the plaintiff's claim is reasonable, and it is so decided as per Disposition.