사실과 다른 세금계산서 수수에 있어서 청구인을 선의의 거래당사자로 보여지지 않으므로 부가가치세 매입세액 불공제함[국승]
Seoul High Court 2012Nu3899 (2013.08.30)
Cho High Court Decision 201Do1260 (Law No. 1106.01)
Since the claimant does not appear as a bona fide trading party in receiving a false tax invoice, the input tax deduction of value-added tax shall not be made.
In full view of the facts, etc., it is difficult to view the claimant as a bona fide trading partner who has fulfilled the duty of due care because it was able to know that the supplier and the actual supplier were different when determining the status of the shipment slips issued by the actual transaction evidence at the time of oil distribution.
Article 17 (Payable Tax Amount)
2013Du19363 Disposition of revocation of Value-Added Tax Imposition
AAA
1.The Director of the Seodaemun Tax Office 2.Dongmun Tax Office
Seoul High Court Decision 2012Nu3899 Decided August 30, 2013
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per