(심리불속행) 미등록사업자가 면세사업자인 타인 명의로 수취한 세금계산서의 매입세액은 공제되지 않음[국승]
Gwangju High Court 2012Nu804 ( December 13, 2012)
National Tax Service Review Division 2011-0179 ( November 17, 2011)
(Trial Disorder) An input tax amount of a tax invoice received by an unregistered business operator under another person's name as a tax-exempt business operator shall not be deducted.
(C) The tax invoice received under the name of the hospital is not subject to tax exemption because the registration of the restaurant business under the name of the hospital is not recognized as business registration under the Value-Added Tax Act, and the tax invoice received under the name of the hospital is not subject to tax exemption.
Article 17 of the Value-Added Tax Act and Article 5 of the Value-Added Tax Act
Article 22 of the Value-Added Tax Act
2013Du1362 Revocation of Disposition of Imposition of Value-Added Tax, etc.
KimA
Head of tax office
Gwangju High Court Decision 2012Nu804 Decided December 13, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The appeal shall be dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, since the appeal submitted by the plaintiff did not state the grounds for appeal and the appellate brief within the statutory period was not withdrawn. It is so decided as per Disposition by the assent of all participating Justices
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final