특별한 사정이 없는 한 구매확인서의 발급과정의 하자만을 이유로 재화의 공급을 영세율 적용대상에서 제외할 수 없음[국패]
Seoul High Court 2009Nu5987 (2009.03)
Supreme Court Decision 2007Du4193 ( October 12, 2009)
Except in extenuating circumstances, the supply of goods shall not be excluded from zero-rate tax rate only on the grounds of defects in the process of issuing a purchase certificate.
Unless there are special circumstances, such as that the supplier of the goods was aware of the defect in the issuance of a purchase certificate, the supply of the goods by the purchase certificate may not be immediately excluded from zero tax rate under the Value-Added Tax Act on the sole ground of the defect in the process of such issuance, and such special circumstances must be demonstrated by the defendant.
The contents of the decision shall be the same as attached.
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. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized as groundless. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per