(심리불속행) 이 사건 세금계산서는 실제로 공급한 주체가 사실과 다르게 작성된 것임[국승]
Busan High Court (Chowon) 2014Nu11093
(Presiding to Trial) The tax invoice of this case is prepared differently from the fact that the actual supplier actually supplied.
(Summary) The instant tax invoice is prepared differently from the fact that the actual supplier actually supplied the scrap metal. On the other hand, even if the supplier is different from the fact, it is difficult to deem that there is a reasonable reason to grant preference to input tax deduction, unlike general cases, in general cases.
Article 16 of the Value-Added Tax Act, Tax Invoice and Tax Amount paid under Article 17
Supreme Court Decision 2015Du46871
△△△, Inc.
○ Head of tax office
Busan High Court (Chowon) Decision 2014Nu11093 Decided June 10, 2015
o October 29, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition