(심리불속행) 가공매출과 가공매입이 함께 있는 경우 세금계산서합계표불성실가산세 부과제척기간은 5년임[국패]
Seoul High Court 2010Nu12820 ( October 14, 2010)
(In the event of a processing sale and processing purchase, the exclusion period for imposition of additional tax against the failure to file a list of the total tax invoices shall be five years.
(b) Determination of whether there was a evasion, unjust refund, or deduction of national taxes is based on the main tax amount excluding the additional tax. Determination of whether there was a evasion, unjust refund, or deduction of value-added tax only for the portion exceeding the output amount of the processed output where there was an input tax amount and the processed output amount
2010Du24593 Revocation of Disposition of Imposition of Value-Added Tax
〇〇주식회사
〇〇세무서장
Seoul High Court Decision 2010Nu12820 Decided October 14, 2010
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
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.,