Suwon District Court 2012Guhap1946 (2013.30)

Cho High Court Decision 201Do2465 ( November 23, 2011)

It is not recognized that the Plaintiff’s good faith and negligence that received a false tax invoice is not recognized.

In light of the fact that the Plaintiff operated a gas station for about seven months, and transacted without checking the location of the place of business, business facilities, etc. of the customer, and the Plaintiff did not at all verify whether the actual supplier is a supplier despite the defective statement in the shipment slip, it is difficult to recognize good faith and without fault by the Plaintiff.

Article 17 of the Value-Added Tax Act

2013Nu1897 Revocation of Disposition of Imposition of Value-Added Tax, etc.

MaA

1. The director of the tax office for the interest of the Si;

Suwon District Court Decision 2012Guhap1946 Decided May 30, 2013

December 13, 2013

January 24, 2014

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The judgment of the first instance court shall be revoked. On the Plaintiff, the imposition of the value-added tax for the second period of 209 on April 1, 201 by the director of the tax office having jurisdiction over the assessment of the value-added tax, the imposition of the additional tax for the second period of 2009 on January 10, 2013, and the imposition of the additional tax for the global income tax for the second period of 2009 by the director of the tax office having jurisdiction over the assessment of the global income tax for 209 on February 4, 2013 shall be revoked, respectively.

The reasons for this decision are as stated in the judgment of the court of first instance.

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