(심리불속행) 부가가치세 일부 환급을 거부한 이 사건 처분은 적법함.[국승]
Busan High Court-2018-Nu-10906 ( December 19, 2018)
The instant disposition rejecting the partial refund of value-added tax is legitimate.
In full view of the fact that the person who is supplied with the value-added tax is specified as a person who is actually supplied with the system, the instant tax invoice is deemed to be a false tax invoice that is different from the fact that the person who is supplied with the tax has entered it. Thus, the instant disposition rejecting the partial refund of
Article 39 of the Value-Added Tax Act
Supreme Court Decision 2019Du30010 Decided partial refund of value-added tax
AA
BB Director of the Tax Office
Busan High Court (Chowon) 2018Nu10906 decided December 19, 2018
April 5, 2019
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.