(심리불속행) 주유소 사업자로서 선의・무과실이라는 사정이 인정되지 않음[국승]
Gwangju High Court (former District Court) 2011Nu506 ( October 16, 2012)
early 2009 Mine2261 (Law No. 24, 2009)
(C) If a business operator of a gas station is not deemed to be in good faith and without fault, such business operator shall not be deemed to have been in good faith.
(main point of view) The tax invoice delivered to a gas station entrepreneur falls under a tax invoice different from the fact, and the defendant's disposition that the plaintiff did not deduct the input tax amount is legitimate because the plaintiff is not deemed to have acted in good faith and without negligence.
Article 17 of the Value-Added Tax Act
2012du3736, revocation of disposition of rectification, such as value-added tax
Park XX
Head of the Military Tax Office
Gwangju High Court ( Jeonju) Decision 2011Nu506 Decided January 16, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final