Incheon District Court 201Guu1799 ( November 17, 2011)

early 2010 Heavy0591 ( October 15, 2011)

Inasmuch as the shipping time, temperature, density, etc. is exempted from the shipment mark of a document prepared on the data, it is not recognized as good faith or negligence.

(As in the judgment of the court of first instance, the plaintiff cannot be recognized as a bona fide or without fault, since the plaintiff received a shipment mark of preparation on data containing the time of shipment, temperature, density, etc., not the shipment slip of a oil reservoir, and the shipment slip of a partially submitted oil reservoir is confirmed to be a forged shipment slip.

Article 17 of the Value-Added Tax Act

2011Nu43289 Revocation of Disposition of Imposition of Value-Added Tax

XX

the director of the tax office of Western

Incheon District Court Decision 2011Guhap1799 Decided November 17, 2011

May 16, 2012

June 13, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance is revoked. The defendant's imposition of value-added tax for the second period of 2006 against the plaintiff on April 1, 2009, value-added tax for the first period of 2007, value-added tax for the first period of 2007, and value-added tax for the second period of 2007 shall be revoked.

1. cite the judgment of the first instance;

The reasons why this Court is used for this case are as follows: The reasons for the judgment of the court of the first instance shall be as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited.

O's third 15th (based on recognition) adds "No. 4 and 5" to the column.

O 5th, the fifth to the fifth to the 4th, "AA has been operated from around 1996 to around 5," "SA has been engaged in transportation business by leaving away from 196 to XX Dong in Seo-gu, Incheon (Evidence 6 and 11 of A), and from August 1, 2002 to Yannam-dong, Incheon has operated oil wholesale and retail business (Evidence 10 of B).

O The fifth 15th sentence was pronounced "(No. 12 evidence, No. 4 and No. 7)."

After the 6th seventh century, "O energy" is written only as "O energy" in the "place of delivery" column that the plaintiff received in the course of O energy and transactions, and the human quantity and the place of business for receipt shall be described as "O energy" (Evidence 18-1 of the A), or the place of destination shall be described as "O energy" (Evidence 18-2 through 6 of the A, and KimB, which is operated by the KimB as the transporter, are 20,00 liters according to the testimony made at the trial. However, even if only the shipping slip that the plaintiff received in the B Kim Jong-B, which has transported oil, was properly examined, the fact that the OB was supplied with the oil distribution method, if it was not a normal distribution method.

2. Conclusion

The appeal is dismissed.