(심리불속행) 실물거래없이 세금계산서를 수취하였다면 매입세액불공제 적법함[국승]
Busan High Court-2017-Nu-23868 ( March 31, 2017)
(A) If a tax invoice is received without a real transaction, it is legitimate to deduct the input tax amount.
(S) If a list of total tax invoices by seller is not prepared differently from the fact without being supplied with goods or services, the non-taxation disposition of value-added tax is legitimate.
Article 16 (Tax Invoice)
Supreme Court Decision 2017Du48918 Decided and revoking the corporate tax
Aael Co., Ltd.
BB Director of the Tax Office
Busan High Court Decision 2016Nu23868 Decided May 31, 2017
May 31, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition