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(영문) 대법원 2019. 10. 17. 선고 2019두44217 판결

대손세액공제여부[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2018-Nu-78680 ( October 16, 2019)

Title

Whether a bad debt tax credit is granted

Summary

It is obvious that it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and it is clear that the reason is groundless and groundless.

Cases

2019Du44217 Disposition rejecting the rectification of value-added tax;

Plaintiff-Appellant

OO

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Seoul High Court Decision 2018Nu78680 Decided May 16, 2019

Imposition of Judgment

2019.05.16

Text

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Reasons

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 grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by