(심리불속행)건물 사용승인일 이후에도 계속 공사가 진행되었다는 입증이 없는 경우 사용승인일이 공급시기임[국승]
Seoul High Court-2015-Nu-38865 ( November 11, 2015)
Seocho 2013west 4596 (No. 28, 2014)
(C) If there is no proof that the construction has been continued even after the date of approval for use of the building, the date of approval for use;
(1)In light of the fact that objective data that continued construction has not been presented by the Plaintiff even after the date of approval for use of the building, the issue tax invoice issued after the taxable period to which the date of approval for use belongs falls under a different tax invoice from the fact that
Articles 9 [Transaction Time] and 16 [Tax Invoice] of the former Value-Added Tax Act
2015du58263 Revocation of Disposition of Non-Refunding Value-Added Tax
○○○ Co., Ltd.
◊◊세무서장
Seoul High Court Decision 2015Nu38865 Decided November 11, 2015
on October 10, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.