(심리불속행) 사실과 다른 세금계산서는 사실을 알지 못한 데에 과실이 없다고 볼 수 없음[국승][국승]
Daegu High Court-2014-Nu-5294 (2015.09)
The early 2013Gu2911
(Rescept of Trial) Any tax invoice different from the fact shall not be deemed to have been negligent in not knowing the fact. (National Roster)
(In light of the circumstances acknowledged by each summary of the evidence, the Plaintiff is not deemed a bona fide trading party, since the Plaintiff was negligent in failing to properly examine the facts that the actual counterparty of the transaction was aware of or suspected of being the actual counterparty of the transaction, or there was a need to investigate whether the actual counterparty of the transaction was the other party.
Articles 16 and 17 of the Value-Added Tax Act
2015du36805 Disposition to revoke the imposition of value-added tax.
(State)A
BB Director of the Tax Office
National Rotations
May 14, 2015
The appeal is 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, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by