Suwon District Court 2014Guhap2455 (2015.06.02)

The tax invoice of this case is different from facts, and it is difficult to regard it as a bona fide trading party.

It is insufficient to recognize that the instant tax invoice is a false tax invoice entered by the supplier, and that there was no negligence due to the failure to know and failure to know the fact that the instant tax invoice was entered in the name of the supplier.

Articles 16 and 17 of the Value-Added Tax Act

2015Nu48138 Disposition to revoke the imposition of value-added tax

IsaA

BB Director of the Tax Office

October 22, 2015

December 10, 2015

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance court is revoked. The defendant's imposition of value-added tax of KRW 122,267,910 on January 2, 2013 against the plaintiff on January 2, 2013 and the imposition of value-added tax of KRW 89,974,730 on the second term portion of value-added tax in 2010 shall be revoked.

The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil

The plaintiff's appeal is dismissed for lack of reason.