(심리불속행) 사실과 다른 세금계산서 수취에 대하여 매입세액불공제하여 부가가가치세 및 증빙미수취 가산세 부과는 정당함[국승]
Seoul High Court 2013Nu14070 ( October 17, 2013)
(Incompetence of Examination) An additional value tax and additional tax due to failure to deduct the input tax amount for the receipt of a tax invoice different from the fact is legitimate.
A person who claims the deduction or refund of an input tax amount must prove that the person who received the tax invoice was not negligent in not knowing the fact of a false name, but the evidence submitted by the Plaintiff alone is insufficient to recognize that the Plaintiff was not negligent due to the failure of the issuer of the tax invoice to know the fact of a false name and the failure to know
2013Du24730 Disposition of revocation of Disposition of Imposition of Value-Added Tax
AAA, Inc.
Head of Yongsan Tax Office
Seoul High Court Decision 2013Nu14070 Decided October 17, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The ground of appeal was examined in comparison with the records of this case and the judgment of the court below. However, the ground of appeal as to the grounds of appeal does not include or cannot be accepted the grounds of appeal under the subparagraphs of Article 4(1) of the Act
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.