Suwon District Court-2015-Gu Partnership-1374 ( October 06, 2015)

Cho-2014-China-5136 (2015.03.09)

An input tax invoice which is not true but false;

(The same as the first instance judgment) Where all or part of the registration numbers or supply values by transaction parties in the entries on a list of total tax invoices by customer are entered differently from the fact, the input tax amount for the relevant portion and the purchase tax invoices issued under Article 16(1) where the requisite entries under Article 16(1) are entered differently from the fact

Article 16 (Tax Invoice)

Seoul High Court 2015Nu63564 (Law No. 17, 2016)

Kimo

o Head of the tax office

Suwon District Court Decision 2015Guhap1374 Decided October 06, 2015

April 19, 2016

May 17, 2016

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 revoked each disposition of value-added tax of 11,863,702 won for the first term of 2009 against the plaintiff on July 16, 2014, value-added tax of 11,66,186 won for the first term of 2010, value-added tax of 2,216,00 won for the second term of 2010, value-added tax of 2,408,805 won for the second term of 2011, and global income tax of 5,717,594 won for the second term of 2011.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation on this case is the same as that for the judgment of the court of first instance, and thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.

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