세금계산서를 수취하지 않아 매입세액불공제는 적법하며, 장부의 주요부분이 미비 허위에 해당하여 추계결정은 적법함.[국승]
Daegu High Court 2014Nu6402 ( April 24, 2015)
Early High Court Decision 2013Gu2813 ( October 24, 2013)
The input tax deduction is legitimate due to the failure to receive the tax invoice, and the estimation decision is legitimate because the main part of the book is false.
Since there is no necessary account books and documentary evidence in calculating the global income tax base due to the excessive omission of the amount of income, or there is a lack of important or false account books and documentary evidence in calculating the global income tax base, it is legitimate to determine the amount of income by applying standard expense rate.
Article 17 of the Value-Added Tax Act
Supreme Court Decision 2015Du43018 Decided revocation of Disposition imposing Value-Added Tax
AA
BB
National Rotations
2015.08.27
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the appellate brief 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 of Appeal
Since it is deemed that there is no reason or reason, all appeals are dismissed in accordance with Article 5 of the above Act.
It is so decided as per Disposition by the assent of all participating Justices.