(심리불속행) 상대방을 위장사업자라고 의심할 만한 충분한 사정이 있어야만 과실이 있다고 할 수 있음[일부국패]
Daejeon High Court-2014-Nu-11371 ( March 23, 2015)
(B) If there are sufficient circumstances to suspect that the other party is a disguised business entity, it may be deemed that there is negligence.
The fact that the person who received the supply is not negligent in not knowing the fact that he/she was unaware of his/her name shall be proved by the person who asserts the input tax deduction or refund.
Article 14 of the Framework Act on National Taxes
2015du5021 The revocation of revocation of the imposition of value-added tax
OO
O Head of tax office
Daejeon High Court 2014Nu11371 ( March 23, 2015), Daejeon High Court
All appeals are dismissed.
The costs of appeal are assessed against each party.
While examining the records of this case, the original judgment and the grounds of appeal, the appellant's ground of appeal is recognized that the appellant does not include the grounds prescribed in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, or that there is no reason for appeal.In accordance with Article 5 of the same Act, the appeal shall be dismissed, and the cost of appeal shall be borne by each party, and the judgment shall be rendered in the same manner as the disposition is based on the opinion with the unanimous opinion of