(심리불속행) 석유 소매업자로서 공급자가 사실과 다르게 기재된 세금계산서를 교부받았음[일부패소]
Seoul High Court 2010Nu16426 ( November 30, 2010)
Seocho 209west 1893 (Law No. 24, 2009)
(A) A petroleum retailer who has received a false tax invoice from the supplier.
(C) The Plaintiff’s failure to obtain input tax deduction is legitimate, but the Plaintiff’s failure to obtain input tax deduction should be included in necessary expenses, since the Plaintiff’s failure to obtain input tax deduction was supplied with non-material oil, and such failure should be included in necessary expenses.
2010Du29086 Revocation of Disposition of Imposing global income tax, etc.
Section AA
○ Head of tax office
Seoul High Court Decision 2010Nu16426 Decided November 30, 2010
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,