(심리불속행) 공급자가 사실과 다른 세금계산서를 수취함에 있어 원고의 선의 ・ 무과실을 인정할 수 없음[국승]
Seoul High Court 2012Nu28096 ( March 26, 2013)
Cho High Court Decision 2010J2378 (Law No. 04.01)
(B) If the supplier receives a tax invoice different from the fact, the supplier may not be deemed to have acted in good faith and without fault.
(Main) The instant tax invoice received by the Plaintiff, who is a non-ferrous metal dealer, constitutes a false tax invoice by the supplier, and the Plaintiff has been engaged in the sales business of non-ferrous 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. Thus, the Plaintiff’s good faith and negligence cannot be recognized.
Article 17 of the Value-Added Tax Act
2013Du9915 Revocation of Value-Added Tax Imposition Disposition
Man-Ma○, Inc.
Head of Pyeongtaek Tax Office
Seoul High Court Decision 2012Nu28096 Decided April 26, 2013
August 23, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The lower judgment was examined in light of the records of the instant case, and the allegation on the grounds of final appeal falls under Article 4 of the Act on Special Cases Concerning the Elimination of Appeal.
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.