(심리불속행) 자료상으로부터 수취한 세금계산서는 사실과 다른 세금계산서에 해당함[국승]
Seoul High Court-2018-Nu61637 (202.08)
Early High Court Decision 2017Du61 (2017.03.09)
(A) A tax invoice received from the data shall constitute a false tax invoice.
(In the first instance) A tax invoice received from the material constitutes a false tax invoice, and cannot be deemed to have fulfilled the duty of due care of a good manager.
Tax amount paid under Article 17 of the Value-Added Tax Act
2019Du35824 Disposition of revocation of Disposition of Imposition of Value-Added Tax
Gu○○ 2
○○ Head of Tax Office et al.
Seoul High Court Decision 2018Nu61637 Decided February 8, 2019
2014.03.27
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal does not include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or does not have any grounds. Therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It