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(영문) 대법원 2015. 12. 01. 선고 2015두54353 판결

이 사건 세금계산서가 사실과 다른 세금계산서인지 여부[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2015-Nu-54353

Title

Whether the instant tax invoice constitutes a false tax invoice

Summary

As the appellant did not state the grounds of appeal in the petition of appeal filed, and did not submit the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Appeal by the assent of all participating Justices.

Related statutes

Article 17 of the Value-Added Tax Act

Cases

2015du54353, revocation, etc. of revocation of refund of value-added tax

Plaintiff

AA

Defendant

BB Director of the Tax Office

Imposition of Judgment

January 15, 2016

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

As the appellant did not state the grounds of appeal in the petition of appeal filed, and did not submit the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Appeal by the assent of all participating Justices.