(심리불속행)부정행위로 과세표준을 과소신고한 경우는 조세수입 감소를 가져온다는 인식필요[국승]
Busan High Court-2015-Nu20244 (Law No. 21, 2016)
Cho-2013-Divisions-4089 (Law No. 14.07. 2014)
It is necessary to recognize that in the event of underreporting the tax base due to any unlawful act, the decrease in the tax revenue would result in the reduction.
(In the case of underreporting the tax base due to a summary of the tax invoice, the taxpayer should be aware that the taxpayer would be entitled to input tax deduction by evading the liability to pay the value-added tax on the tax invoice.
Article 16 of the Value-Added Tax Act, Additional Tax on Underreporting and Excess Refund Return under Article 47-3 of Framework Act on National Taxes
Supreme Court Decision 2016Du53463 Decided revocation of Disposition imposing Value-Added Tax
AlA Co., Ltd.
BB Director of the Tax Office
Busan High Court Decision 2015Nu20244 Decided September 21, 2016
December 15, 2016
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 the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as