beta
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasoning for the court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal or addition of part of the judgment of the court of first instance as set forth in the following paragraph (2). Thus, this is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Part II, which is removed or added, is referred to as “the first period” as “the first taxable period of value-added tax”.
Part 4. The following shall be added to the following:
“On the other hand, in the event that a tax invoice submitted by a taxpayer for value-added tax on the basis of input tax deduction was prepared in a false manner without a real transaction, or that the entries in a tax invoice are different from the fact, the tax authorities can reasonably establish whether it is an actual purchase or the authenticity of the entries in the tax invoice. In the event that the transaction with a supplier stated in the tax invoice claimed by the taxpayer is proved to a considerable extent that it is false, it is necessary for the taxpayer to prove that it is easy for him/her to present data, such as books and evidence, regarding the fact that he/she actually traded with the supplier listed in the tax invoice (see, e.g., Supreme Court Decision 2007Du1439, Aug. 20, 2009).”
The following shall be added subsequent to the first instance “non-existent”:
[3] Even if the Plaintiff was supplied with actual oil and deposited the price into the account of the transaction partner of this case, it is merely a means to disguised normal transaction in so-called data transaction, and it is difficult to find that there was no negligence due to the failure of knowing the disguised transaction of the tax invoice of this case on the sole basis of such circumstance.]
3. Conclusion, the plaintiff's claim is dismissed as it is without merit.