beta
Case Number of the immediately preceding lawsuit
Suwon District Court 201Guhap9981 (Law No. 24, 2012)
Case Number of the previous trial
Cho High Court Decision 2010J2378 (Law No. 04.01)
Title
If the supplier receives a tax invoice different from the fact, the supplier's good faith and without fault can not be recognized.
Summary
(1) The instant tax invoice delivered by the Plaintiff, a non-ferrous metal dealer, falls under the tax invoice entered falsely by the supplier; the Plaintiff has been engaged in the sales business of non-metallic metals for a long time; and the Plaintiff has not verified whether the basic equipment of the transaction partner was owned by the transaction partner; etc., the Plaintiff’s good faith and negligence cannot be recognized.
Cases
2012Nu28096 Revocation of Value-Added Tax Imposition Disposition
Plaintiff and appellant
AAA, Inc.
Defendant, Appellant
Head of Pyeongtaek Tax Office
Judgment of the first instance court
Suwon District Court Decision 201Guhap981 Decided August 24, 2012
Conclusion of Pleadings
March 29, 2013
Imposition of Judgment
April 26, 2013
Text
The plaintiff's appeal is dismissed.
Expenses for appeal shall be borne by the plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The imposition disposition of value-added tax amounting to 000 won against the Plaintiff on April 14, 2010 shall be revoked by the Defendant on April 14, 2010.
Reasons
The reasons for this decision are as stated in the judgment of the court of first instance. If so, the judgment of the court of first instance is justifiable, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.