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1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke is revoked.
Reasons
1. The court's explanation concerning this part of the grounds for the decision of the court of first instance is the same as the corresponding part of the grounds for the decision of the court of first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence
2. The reasoning for the court’s explanation on this part of the legality of the disposition is as stated in the corresponding part of the reasoning of the judgment of the first instance, except for the addition of the following determination as to the newly asserted content in the court of first instance. Thus, this part of the reasoning is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 4
Additional Decision on the Determination
A. The Plaintiff’s assertion is a tax invoice different from the fact, and even if the Plaintiff did not know of such fact due to negligence, the Plaintiff’s imposition of an unfair under-reported additional tax is unlawful even if the tax invoice issued by C was false and there was no awareness that C would evade value-added tax.
B. Determination 1) The former Framework Act on National Taxes (amended by Act No. 11124, Dec. 31, 201; hereinafter the same applies)
Article 47-3(2)1 provides for an amount equivalent to 40/100 of the amount calculated by multiplying the calculated tax amount by the ratio of the under-reported tax base to the tax base by unjust means, where a taxpayer under-reported the tax base by “unfair means” or under-reported tax amount shall be added to the payable tax amount or deducted from the refundable tax amount.
In addition, Article 47-2 (2) of the former Framework Act on National Taxes violates the duty to report the tax base or amount of national tax on the basis of the taxpayer’s concealment or disguises all or part of the fact that serves as the basis for calculating the tax base or amount of national tax.