(심리불속행) 사실과 다른 세금계산서에 해당하나 부당과소신고 가산세 부과는 위법함[일부국패]
Busan High Court (Chowon) 2015Nu10028
(C) If a tax invoice falls under a false tax invoice, but it is illegal to impose an unfair under-reported penalty tax.
It is insufficient to recognize that the entity that actually supplies scrap iron constitutes a false tax invoice prepared differently from the fact, as well as that it is difficult to recognize good faith and negligence, and that it would result in the reduction of national tax revenue. Therefore, the imposition of an unfair under-reported penalty tax is illegal.
Article 16 of the former Value-Added Tax Act and the tax amount paid under Article 17
Supreme Court Decision 2015Du55318
(Appellee)
△△△△ Corporation
(Appellant)
○ Head of tax office
Busan High Court (Chowon) Decision 2015Nu10028 Decided October 7, 2015
2016.02.18
All appeals are dismissed.
Costs of appeal shall be borne by each party.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by