(심리불속행) 재화공급과 같은 외관을 취하고 있지만 중간자의 거래는 형식에 불과한 끼워넣기거래로 사실과 다른 세금계산서에 해당함[국승]
Seoul High Court-2015-Nu-30960 (2015.09.01)
(C) A transaction, which takes place in the same appearance as the supply of goods, but which is merely a type of transaction, constitutes a false tax invoice.
(The main point of view) Although the intermediary takes the appearance of receiving the goods by paying the price and receiving the goods, the intermediary's transaction can be seen as merely a form. The transaction should be determined individually and specifically by comprehensively taking into account all the circumstances, such as the purpose and circumstance of the transaction of the transaction party, the form and manner of the transaction, the subject to whom the profit is attributed, the process of movement of the goods, the payment relationship of the price, etc.
Tax amount paid under Article 17 of the Value-Added Tax Act
2015du51682 Revocation of Disposition of Imposition of Value-Added Tax
AAA, Inc.
Head of Yeongdeungpo Tax Office
Seoul High Court Decision 2015Nu30960 Decided September 1, 2015
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 the allegation on the grounds of appeal by the appellant does not include the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or it is recognized that there is no reason. Thus, the appeal is dismissed under Article 5 of the Act