Case Number of the immediately preceding lawsuit
Changwon District Court 2010Guhap885 (Law No. 16, 2010)
Case Number of the previous trial
Cho High Court Decision 2009Da3529 ( December 09, 2009)
Title
As long as an invoice different from the facts is received, the imposition of penalty tax for failure to report a list of invoices shall be justified.
Summary
(1) If a farmer directly receives goods or services from a farmer or fisherman, he/she shall not submit an invoice, but he/she shall be subject to imposition of additional tax for failure to report an invoice, as long as the plaintiff has received an invoice different from the actual fact after purchasing a lawsuit from the farmer or fisherman
Cases
2010Nu5400 global income and revocation of disposition
Plaintiff and appellant
KimA
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Changwon District Court Decision 2010Guhap885 Decided September 16, 2010
Conclusion of Pleadings
o April 1, 201
Imposition of Judgment
April 29, 2011
Text
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of global income tax of 36,363,350 won for the plaintiff on July 1, 2009, 2005, 2006, and 207.
Reasons
This court's reasoning is the same as the part of the reasoning of the judgment of the court of first instance. Thus, this court's reasoning is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.
Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.