Case Number of the immediately preceding lawsuit
Suwon District Court 2013Guhap6177 (No. 24, 2014)
Title
The sales tax invoice issued by the Plaintiff is not a false tax invoice, and the Plaintiff is not a bona fide party.
Summary
The sales tax invoice issued by the Plaintiff cannot be deemed as the processing tax invoice, and the purchase tax invoice received by the Plaintiff is not negligent by the Plaintiff as a bona fide party to the transaction, and the disposition of this case
Related statutes
Tax amount paid under Article 17 of the Value-Added Tax Act
Cases
2014Nu6637 Disposition of revocation of Value-Added Tax Imposition
Plaintiff, Appellant
AAA, Inc.
Defendant, appellant and appellant
Head of Si Tax Office
Judgment of the first instance court
Suwon District Court Decision 2013Guhap6177 Decided September 24, 2014
Conclusion of Pleadings
April 8, 2015
Imposition of Judgment
April 29, 2015
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
On December 1, 2011, the Defendant revoked each imposition of value-added tax for the first time of 2010 against the Plaintiff, for the second time of 2010, for the second time of value-added tax, for the second time of 2010, for the first time of 2010, and for the first time of value-added tax for the first time of 2010.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
The reasoning for the court’s explanation on this case is as follows: (a) the evidence submitted at the trial and lack of finding the defendant’s assertion in the evidence Nos. 22 through 40 (including a serial number) are the same as the part of the reasoning of the judgment of the court of first instance, except for the rejection of each description in the evidence No. 22 through 40 (including a serial number); and (b) thus, it is acceptable in accordance with Article 8(2
Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.