Changwon District Court 2012Guhap3116 ( October 16, 2013)

Cheongbu 2012bu 133, 2012.06.15

actual supplier's tax invoice is different from the actual supplier's facts, and does not constitute a good faith transaction party.

(1) In full view of the circumstances in which each of the statements at the time of the tax investigation and the written contract for the construction of this case was made retroactively, and the deposit details of the construction cost, etc., the person who provided the construction of this case appears not to be the supplier in the tax invoice of this case, but to have sufficiently known that the tax invoice was made falsely, and thus does not constitute a party to good faith.

(original)Revocation of revocation of imposition of value-added tax 2013Nu775

1.A 2. OB 3. FixedCC

Head of tax office

Changwon District Court Decision 2012Guhap3116 Decided April 16, 2013

April 10, 2014

May 15, 2014

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The judgment of the first instance court is revoked. The defendant's imposition disposition of the value-added tax for the first period of September 6, 2011 against the plaintiffs on September 6, 2011 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this Court's explanation on this case is as stated in the part of the reasoning of the first instance court's decision, except where the court's explanation on this case's issue is based on the article 8 (2) of the Administrative Litigation Act and the article 420 of the Civil Procedure Act, as stated in Article 8 (2) of the Administrative Litigation Act, and Article 420 of the Civil Procedure Act.

Therefore, the judgment of the first instance court is justifiable, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.