(심리불속행)공급시기가 속한 과세기간 내에 미교부한 매입세금계산서는 불공제대상임[국승]
Busan High Court 2015Nu22677 (2016.02.04)
(B) Purchase tax invoices issued within the taxable period to which the time of supply belongs shall be non-deductible.
(The main point of this decision) The rejection of the refund of value-added tax is legitimate because the input tax invoice that is not delivered within the taxable period to which the time of supply belongs is not subject to
Article 5 of the Value-Added Tax Act
2016Du35045 Revocation of Disposition Rejecting Value-Added Tax;
AAAA et al.1
○ Head of tax office
Busan High Court Decision 2015Nu22677 Decided February 4, 2016
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure
Since the appeal is dismissed in accordance with Article 5 of the above Act, the appeal is dismissed.
It is so decided as per Disposition by the assent of all participating Justices.