(심리불속행) 유류의 공급자가 사실과 다른 세금계산서를 수취함에 있어 원고의 선의 ・ 무과실이 인정 안 됨[국승]
Seoul High Court 2012Nu14172 ( December 05, 2012)
Cho High Court Decision 2010Du3857 (Law No. 13, 2011)
(B) If the supplier of oil receives a tax invoice different from the fact, the Plaintiff’s good faith and without fault should not be recognized.
(Main) In light of the fact that the Plaintiff operated a gas station for about three years, that the supplier did not confirm the business facilities, that the type of the shipping slip received and the items to be entered are different from the normal shipping slips, the Plaintiff’s good faith and negligence should not be recognized when receiving a different tax invoice from the fact.
2013Du512 The revocation of disposition imposing value-added tax and income tax
KimA
Head of Song District Tax Office and one other
Seoul High Court Decision 2012Nu14172 Decided December 5, 2012
All appeals are 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 are examined, but the arguments on the grounds of appeal do not include or are deemed to have no grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed under Article 5 of the Act. It is so decided as per
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