(심리불속행) 사실과 다른 세금계산서는 공급받는 자가 과실이 없음을 입증하여야 함.[국승]
Busan High Court (Capwon) 2013Nu10482 ( December 11, 2014)
(A) A tax invoice different from the facts must be proved by the person who is supplied with the tax invoice.
(2) In the absence of special circumstances, a person who asserts that the supplier and the supplier on a tax invoice are not negligent in not knowing the fact that the supplier was not aware of the fact that the supplier was not aware of the fact that the supplier was not aware of the fact that the supplier was not aware of the fact that the supplier was not aware of the fact that the supplier was not negligent.
Article 16 (Tax Invoice)
2014Du48047 Revocation of Disposition of Imposing Value-Added Tax;
KimA
○ Head of tax office
Busan High Court Decision 2013Nu10482 decided December 11, 2014
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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by