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(영문) 대법원 2015. 04. 23. 선고 2015두35 판결

사실과 다른 세금계산서에 대한 매입세액 불공제 부가가치세 부과처분은 정당함[국승]

Case Number of the immediately preceding lawsuit

Busan High Court (Chowon) 2013Nu1792 ( December 04, 2014)

Title

The imposition of non-taxable input tax amount deduction for false tax invoices is legitimate.

Summary

A tax invoice delivered from data falls under a false tax invoice different from the fact that the supplier has entered the same differently, and it is difficult to deem that the supplier has fulfilled his/her duty of care to prove good faith and without fault solely on the basis of the fact that the supplier does not confirm the location of the place of business, oil storage facilities, distribution route, etc.

Related statutes

Article 16 (Tax Invoice)

Cases

2015du35. Revocation of disposition imposing value-added tax

Plaintiff-Appellant

AAA

Defendant-Appellee

BB Director of the Tax Office

Judgment of the lower court

Busan High Court (Chowon) Decision 2013Nu1792 Decided December 4, 2014

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of