(심리불속행)매입한 물건이 거래처 소유의 물건이 공급되었다는 것에 대한 객관적 자료가 없는 경우 사실과 다른 세금계산서에 해당함 [국승][국승]
Seoul High Court 2015Nu30977 ( October 22, 2015)
(C) If there is no objective evidence to prove that the purchased goods are supplied to the customer, the goods are supplied to the customer, the goods shall be deemed to constitute a false tax invoice.
In transactions with scrap metal data, there is no objective evidence that only a measurement certificate is supplied, and there is no objective evidence that the goods owned by the transaction partner are supplied, and in the case of immediately re-transfered to a bomban enterprise after payment, the disposition imposed on the basis of the facts
Article 16 (Tax Invoice)
Tax amount paid under Article 17 of the Value-Added Tax Act
2015du5625 Disposition revocation of Value-Added Tax Imposition
O KimO
O Head of tax office
Seoul High Court Decision 2015Nu30977 Decided October 22, 2015
oly 2016.18
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.