Seoul Administrative Court 201Guhap42574 (2012.08)

National Tax Service Review Division 2011-0110 (201.06)

It is reasonable to deem that the Plaintiff received the tax invoice of this case with the provision of the purchase right of sale.

(1) The Plaintiff entered into a contract for the purchase of the purchase right of sale and received the service, and it is reasonable to deem that the Plaintiff received the instant tax invoice, even if the supplier of the instant tax invoice is different from the fact, it is reasonable to deem that the Plaintiff was not negligent in not knowing the fact that the Plaintiff was unaware of the name.

Article 17 of the Value-Added Tax Act

2012Nu20030 Value-Added Tax and Taxnets

Law Firm AA

Samsung Head of Samsung Tax Office

Seoul Administrative Court Decision 201Guhap42574 decided June 8, 2012

November 16, 2012

January 11, 2013

1. The defendant's appeal is dismissed.

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

1. Purport of claim

On December 1, 2010, the Defendant respectively revoked the imposition of the second-year value-added tax (including the tax added) on the Plaintiff in 2009 and the corporate tax of 000 won (including the tax added) for the business year 2009.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiff's claims are dismissed.

The reasoning of the judgment of the court is the same as that of the judgment of the court of first instance, and it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. If so, the judgment of the court of first instance is justifiable, and the appeal of the defendant is dismissed as