beta
(영문) 대법원 2013. 02. 14. 선고 2012두24313 판결

(심리불속행) 원고가 주류를 공급하였으므로 세금계산서 교부의무가 있음[국승]

Case Number of the immediately preceding lawsuit

Daegu High Court 2012Nu1038 ( October 12, 2012)

Case Number of the previous trial

National Tax Service Review Division 201-0026 ( October 13, 2011)

Title

(C) The Plaintiff is obligated to issue a tax invoice as the Plaintiff supplied alcoholic beverages.

Summary

(C) In light of the above legal principles, the Plaintiff is the Plaintiff, and the Plaintiff is the Plaintiff, and it is reasonable to deem that the Plaintiff is the Plaintiff to bear the rights and obligations of the seller only for the Plaintiff. Therefore, the Plaintiff is not the Plaintiff, but the Plaintiff is the Plaintiff. Therefore, the instant disposition that determined that the Plaintiff is liable to issue a tax invoice on the premise that the Plaintiff supplied alcoholic beverages is lawful.

Cases

2012Du24313 Revocation of Disposition of Imposing Value-Added Tax

Plaintiff-Appellant

KoreaA

Defendant-Appellee

Head of Dong Daegu Tax Office

Judgment of the lower court

Daegu High Court Decision 2012Nu1038 Decided October 12, 2012

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Although all of the records of this case and the judgment of the court below and the appellate brief were examined, and the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless, and the appeal is dismissed under Article 5 of the same 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