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(영문) 대법원 2014. 01. 23. 선고 2013두22031 판결

[심리불속행] 주유소 사업자인 원고가 공급자가 사실과 다른 세금계산서를 수취함에 있어 원고의 선의ㆍ무과실을 인정할 수 없음[국승]

Case Number of the immediately preceding lawsuit

Daejeon High Court (Cheongju) 2012Nu455 (Law Firm 11, 2013.09)

Title

[Trial Disorder] The Plaintiff’s good faith and negligence cannot be acknowledged when the Plaintiff, a gas station supplier, receives a tax invoice different from the fact.

Summary

[Summary of the Judgment of the court below] The plaintiff, who had been operating a gas station from around 2008, was negligent in not knowing that the plaintiff was the actual supplier's name, as long as the measures taken by the plaintiff were not reached in the course of investigating the appearance of the other party to the transaction, and of confirming the location of the business place or the distribution route of goods supplied as business facilities or facilities.

Related statutes

Article 17 of the Value-Added Tax Act

Cases

2013Du22031 Revocation of Disposition of Imposing Value-Added Tax

Plaintiff-Appellant

Bosa

Defendant-Appellee

GG Head of the tax office

Judgment of the lower court

Daejeon High Court (Cheongju) Decision 2012Nu455 decided September 11, 2013

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by