공급시기 이전에 교부받은 세금계산서를 사실과 다른 세금계산서로 본 처분의 당부[국승]
Seoul High Court 2008Nu19316 ( October 20, 2009)
The propriety of any tax invoice delivered prior to the time of supply, in a false tax invoice different from the fact
If an input tax deduction is allowed solely on the basis that the tax invoice delivered prior to the time of supply is confirmed to have been supplied and paid within the same taxable period, any inconsistency in the refund occurs even if the tax invoice is issued after the time of supply, unlike the case where the tax invoice is delivered to the purchaser.
The contents of the decision shall be the same as attached.
Article 3 (Taxable Period)
Article 9 (Transaction Time of Value-Added Tax Act)
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition