(심리불속행) 사실과 다른 세금계산서로 원고의 선의ㆍ무과실이 인정되지 않음.[국승]
Seoul High Court 2013Nu17215 ( November 14, 2013)
The Plaintiff’s good faith and without fault is not recognized as a tax invoice different from the facts.
In full view of the fact that the Plaintiff, while running oil wholesale and retail business for 18 years, appears to be well aware of the actual state and risk of material transactions, the Plaintiff’s good faith and without fault may not be recognized in full view of the false description of the shipment slip, the purchase price at a lower price than the market.
Article 17 of the Value-Added Tax Act Special Cases concerning Time of Supply for Goods and Services
2013Du25436 Revocation of Disposition of Imposing Value-Added Tax
AA Energy Corporation
The superintendent of the tax office
Seoul High Court Decision 2013Nu17215 Decided November 14, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The judgment of the court below and the appellate brief all of the records of this case, but the appellant's ground of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there is no reason. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by