Daejeon District Court 2010Guhap2700, 011.12

A gas station operator who was issued a false tax invoice;

(As with the judgment of the court of first instance), a tax invoice delivered by a business operator operating a gas station constitutes a tax invoice different from the fact, and a tax invoice is insufficient to recognize that it is a good faith and negligence, and thus the disposition that did not deduct an input tax amount is legitimate.

2011Nu202 Revocation of Disposition of Imposition of Value-Added Tax

OraA

○ Head of tax office

Daejeon District Court Decision 2010Guhap2700 Decided January 12, 201

April 21, 201

June 2, 2011

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. Each disposition of the first instance value-added tax for the first term of August 1, 2008 rendered by the defendant against the plaintiff on August 1, 2009 and value-added tax for the second term of November 1, 2009 and value-added tax for the second term of 208 on November 1, 2009 shall be revoked.

The court's reasoning for this case is as follows: Gap evidence additionally submitted at the court of first instance that is insufficient to recognize the plaintiff's assertion; Gap evidence Nos. 5-1 to 5; Eul evidence No. 6; "000" in No. 41,12 of the judgment of the court of first instance shall be deemed "○○○000"; "No. 6. 4, 2008" in No. 12 of the judgment of the court of first instance shall be deemed "6. 24, 2008"; "YAA" in No. 6. 20 of the judgment of the court of second instance shall be deemed "YB"; "No. 208" in No. 8 shall be deemed "No. 1, 2008"; "three months" in No. 8 shall be deemed "two months"; "No. 2009 of the judgment of the court of first instance shall be deemed "No. 4,000"; "No. 1678 of the judgment" shall be deemed "No. 8 of the plaintiff's.

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