사실과 다른 세금계산서로 원고의 선의ㆍ무과실이 인정되지 않음[국승]
Seoul High Court 2013Nu19006 (20 May 20, 2014)
early 2011 Heavy0982 ( December 06, 2011)
It is true that the Plaintiff’s good faith and negligence are not recognized by a false tax invoice.
In a false tax invoice, the Plaintiff cannot be acknowledged without fault of the Plaintiff, taking into account the following facts: (a) the Plaintiff engaged in wholesale and retail business for a long time and seems to have been aware of the actual state of transaction and the risk of transaction on the data; (b) the Plaintiff was supplied with oil at a lower time; and (c) there was sufficient circumstance to suspect that each of the transaction parties of this case was not the actual supplier.
Tax amount paid under Article 17 of the Value-Added Tax Act
2014du9196 Disposition of revocation of Disposition of Imposition of Value-Added Tax
KimA
1. The director of the tax office of this thousandth;
Seoul High Court Decision 2013Nu19006 Decided May 20, 2014
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
“The instant records, the lower judgment, and the appellate brief (to the extent of supplement in case of the supplemental appellate brief that was submitted after the lapse of the period for filing the appellate brief) were examined. However, the allegation on the grounds of appeal by the appellant does not include or are deemed to have no grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and thus all appeals are dismissed in accordance with Article 5 of the same Act. It is so decided as per