Suwon District Court 2009Guhap12601 (No. 16, 2010)

Cho High Court Decision 2009Du1859 (No. 30, 2009)

Whether a tax invoice different from the facts related to construction services has been received

The customer who received the tax invoice is a data merchant, the actual corporation is verified that it was conducted by another person and constitutes a false tax invoice.

2010Nu34851 (Law No. 1011.27)

Dok-si

O Head of tax office

Suwon District Court Decision 2009Guhap12601 Decided September 16, 2010

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The imposition of value-added tax for the first term of January 8, 2007 against the plaintiff on January 8, 2009 by the defendant shall be revoked.

The reasoning of the judgment of this court is as follows: (a) written evidence submitted in the first instance court is written in Gap evidence (including each number); (b) each fact-finding results to the Z superintendent of the Z superintendent of the YY superintendent of the Z superintendent's office, the YY superintendent of the YY superintendent's office, and the W superintendent of the W superintendent's office is added to the lack of the first instance court's decision, and therefore, (c) it is identical to the reasoning of the first instance court's decision.

Since the judgment of the first instance is justifiable, the appeal filed by the plaintiff is dismissed.