(심리불속행) 과세요건사실이 추정되는 경우 매입처가 매출처에게 실제로 그 공급대가를 지출한 사실을 입증하지 못하는 이상 사실과 다른 세금계산서임[국승]
Daegu High Court-2018-Nu-3128 ( November 30, 2018)
Cho Jae-2017-Gu-1174 (Law No. 23, 2017)
(In a case where it is presumed that the taxation requirement has been satisfied, a false tax invoice is not true unless the purchaser proves that the price has been actually paid to the seller.
(Summary) If the tax requirement is presumed to have been established, the disposition imposing value-added tax is legitimate, considering the relevant tax invoice as a tax invoice different from the fact, since the purchaser does not prove at all that there is a need to deduct the input tax amount from the output tax amount because the purchaser actually disbursed the proceeds from the purchase to the seller.
Article 16 of the former Value-Added Tax Act
Tax amount under Article 17 of the former Value-Added Tax Act
2018du6678 Disposition of revocation of imposition of value-added tax, etc.
○○ Co., Ltd.
○ Head of tax office
Daegu High Court Decision 2018Nu3128 Decided November 30, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by